SQL Server - Enumerar datos

Create table #letras (letra char(1))

insert into #letras values('a'), ('b'), ('c'), ('d')

declare @consecutivo int = 1

while @consecutivo < 5

 begin

  select letra, @consecutivo from #letras

  set @consecutivo = @consecutivo + 1

  continue

 end

Declare @z Int

Set @z = 1

While (@z < 169)

Begin

     Insert Into #tmp_DiasMes1 (UserId, dt_val)

     Select Distinct @z, dt_val

     From #tmp_DiasMes1

     Where UserId <> @z

Set @z = @z + 1

End