O script abaixo, escrito para rodar no Oracle resolve esta questão, ou pelo menos, te coloca no caminho da solução.
DECLARE vSEQ INTEGER;
BEGIN
vSEQ := 0;
FOR REC IN ( SELECT NRBEM, NRINC FROM TPT21011 )
LOOP
vSEQ := vSEQ + 1;
UPDATE TPT21011 SET SEQ = vSEQ
WHERE NRBEM = rec.NRBEM AND NRINC = rec.NRINC AND ROWNUM = 1;
vSEQ := vSEQ + 1;
UPDATE TPT21011 SET SEQ = vSEQ
WHERE NRBEM = rec.NRBEM AND NRINC = rec.NRINC AND SEQ IS NULL;
END LOOP;
END;
DECLARE vNRBEM INTEGER;
vNRINC INTEGER;
BEGIN
FOR REC IN ( SELECT NRBEM, NRINC, SEQ FROM TPT21011 ORDER BY SEQ )
LOOP
IF rec.NRBEM <> vNRBEM AND rec.NRINC <> vNRINC THEN
DELETE FROM TPT21011 WHERE SEQ = ( SELECT MIN( SEQ ) FROM
TPT21011 WHERE NRBEM = rec.NRBEM AND NRINC = rec.NRINC );
END IF;
vNRBEM := rec.NRBEM;
vNRINC := rec.NRINC;
END LOOP;
END;
Até a proxima.
Reginaldo

