将您的 order by 和 top 语句放入子查询:

Put your order by and top statements into sub-queries:

select first.Id, first.Name 
from (
    select top 1 * 
    from Locations 
    order by Id) first
union all
select last.Id, last.Name 
from (
    select top 1 * 
    from Locations 
    order by Id desc) last