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I'd consider INSERTs and UPDATEs to technically be "assignment", even if they're very different from how other languages do it.

Some SQL dialects do support both traditional variable assignment and iteration for those cases where an iterative/imperative approach makes more sense than trying to shoehorn the problem into something set-based / declarative. Some limit them to stored procedures (e.g. Postgres, and AFAICT Db2), while others allow them pretty much anywhere (e.g. SQL Server / T-SQL).

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