Here i have used temp tables,
CREATE TABLE #Table1(Id BIGINT, Value VARCHAR(50))
INSERT INTO #Table1 VALUES (1, 'Value1_tbl1'), (2, 'Value2_tbl1')
CREATE TABLE #Table2(Id BIGINT, Value VARCHAR(50))
INSERT INTO #Table2 VALUES (1, 'Value1_tbl2'), (2, 'Value2_tbl2')
CREATE TABLE #ResultTable(Id BIGINT, Value VARCHAR(50))
SELECT * FROM #Table1;
SELECT * FROM #Table2;
SELECT * FROM #ResultTable;
WITH TopRowOfAllTbl
AS
(
SELECT TOP(1)* FROM #Table1
UNION ALL
SELECT TOP(1)* FROM #Table2
)
INSERT INTO #ResultTable
SELECT *
FROM TopRowOfAllTbl;
SELECT *
FROM #ResultTable