Comme vous l'avez suggéré, vous pouvez utiliser efficacement la clause OUTPUT :
Démo en direct :https://data.stackexchange.com/stackoverflow/query/8058/ donc3319842
UPDATE #tbl
SET locked = 1
OUTPUT INSERTED.*
WHERE id IN (
SELECT TOP 1 id
FROM #tbl
WHERE locked = 0
ORDER BY id
)
Voir aussi cet article :
http ://www.sqlmag.com/article/tsql3/more-top-troubles-using-top-with-insert-update-and-delete.aspx