按 id 降序后,删除结果集的最后5行:
delete from tables where id in(select top 5 id from tables order by id desc)
按 id 升序,删除前行条记录:
delete from tables where id in(select top 5 id from tables order by id asc)
按 id 降序后前5行结果保留,其他的删除:
delete from tables where id not in (select top 5 id from tables order by id desc)