Unión completa de varias tablas en las mismas columnas

Hay varias formas, pero creo que la siguiente es la más popular:

select allk.k, t1.c1, t2.v2, t3.v3, t4.v4
from (select k from t1 union 
      select k from t2 union
      select k from t3 union
      select k from t4
     ) allk left outer join
     t1
     on allk.k = t1.k left outer join
     t2
     on allk.k = t2.k left outer join
     t3
     on allk.k = t3.k left outer join
     t4
     on allk.k = t4.k;

Si tiene una tabla separada de todos los k valores, puede usar eso en lugar de allk subconsulta.

Una forma más fácil de escribir su full outer join la consulta es usar coalesce() :

SELECT COALESCE(t1.K, t2.K, t3.K, t4.K) [K], V1, V2, V3, V4
FROM @T1 t1 FULL JOIN
     @T2 t2
     ON t2.K = t1.K FULL JOIN
     @T3 t3
     ON t3.K = coalesce(t1.K, t2.K) FULL JOIN
     @T4 t4
     ON t4.K = coalesce(t1.K, t2.K, t3.k);

Y el tercer método es union all /group by método:

select k, max(v1) as v1, max(v2) as v2, max(v3) as v3, max(v4) as v4
from (select k, v1, NULL as v2, NULL as v3, NULL as v4
      from t1 union all
      select k, NULL as v1, v2, NULL as v3, NULL as v4
      from t2 union all
      select k, NULL as v1, NULL as v2, v3, NULL as v4
      from t3 union all
      select k, NULL as v1, NULL as v2, NULL as v3, v4
      from t4
     ) t
group by k;