select *,id = identity(int,1,1) into #tb
from(
    select .. from tb1
    union all
    select .. from tb2
)t

------解决方案--------------------
CREATE VIEW  
AS
SELECT * FROM
	(SELECT	col ,
		    (SELECT COUNT(*) FROM  
				(SELECT col FROM t1 UNION ALL SELECT col FROM t2) AS A2  
				WHERE A2.col<A1.col) AS RANK
	 FROM (SELECT col FROM t1 UNION ALL SELECT col FROM t2) AS A1) AS B
ORDER BY RANK

------解决方案--------------------
在2000环境下验证通过.
SQL code
CREATE VIEW 
AS
SELECT * FROM
    (SELECT    col ,
            (SELECT COUNT(*) FROM 
                (SELECT col FROM t1 UNION ALL SELECT col FROM t2) AS A2 
                WHERE A2.col<A1.col) AS RANK
     FROM (SELECT col FROM t1 UNION ALL SELECT col FROM t2) AS A1) AS B
ORDER BY RANK