複数使用できますか？

試してみてください:

With DependencedIncidents AS
(
    SELECT INC.[RecTime],INC.[SQL] AS [str] FROM
    (
        SELECT A.[RecTime] As [RecTime],X.[SQL] As [SQL] FROM [EventView] AS A 
        CROSS JOIN [Incident] AS X
            WHERE
                patindex('%' + A.[Col] + '%', X.[SQL]) > 0
    ) AS INC
),
lalala AS
(
    SELECT INC.[RecTime],INC.[SQL] AS [str] FROM
    (
        SELECT A.[RecTime] As [RecTime],X.[SQL] As [SQL] FROM [EventView] AS A 
        CROSS JOIN [Incident] AS X
            WHERE
                patindex('%' + A.[Col] + '%', X.[SQL]) > 0
    ) AS INC
)
  

 はい、共通テーブル式定義内で共通テーブル式を参照できます。再帰的にも。これは、いくつかの非常に巧妙なトリック .