diff --git a/config/servicemappings/sql.yaml b/config/servicemappings/sql.yaml
index 23e6b2b5ce..ca4465dba8 100644
--- a/config/servicemappings/sql.yaml
+++ b/config/servicemappings/sql.yaml
@@ -43,6 +43,8 @@ spec:
       containers:
         - type: project
           tfField: project
+      mutableButUnreadableFields:
+        - deletion_policy
     - name: google_sql_database_instance
       kind: SQLInstance
       metadataMapping:
diff --git a/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/_generated_object_sqldatabase.golden.yaml b/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasebasic/_generated_object_sqldatabasebasic.golden.yaml
similarity index 94%
rename from pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/_generated_object_sqldatabase.golden.yaml
rename to pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasebasic/_generated_object_sqldatabasebasic.golden.yaml
index 5e4ed40a3b..d8cb023280 100644
--- a/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/_generated_object_sqldatabase.golden.yaml
+++ b/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasebasic/_generated_object_sqldatabasebasic.golden.yaml
@@ -3,6 +3,7 @@ kind: SQLDatabase
 metadata:
   annotations:
     cnrm.cloud.google.com/management-conflict-prevention-policy: none
+    cnrm.cloud.google.com/mutable-but-unreadable-fields: '{}'
     cnrm.cloud.google.com/project-id: ${projectId}
     cnrm.cloud.google.com/state-into-spec: absent
   finalizers:
diff --git a/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/_http.log b/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasebasic/_http.log
similarity index 100%
rename from pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/_http.log
rename to pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasebasic/_http.log
diff --git a/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/create.yaml b/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasebasic/create.yaml
similarity index 100%
rename from pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/create.yaml
rename to pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasebasic/create.yaml
diff --git a/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/dependencies.yaml b/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasebasic/dependencies.yaml
similarity index 100%
rename from pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/dependencies.yaml
rename to pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasebasic/dependencies.yaml
diff --git a/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/update.yaml b/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasebasic/update.yaml
similarity index 100%
rename from pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/update.yaml
rename to pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasebasic/update.yaml
diff --git a/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasesismerge/_generated_object_sqldatabasesismerge.golden.yaml b/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasesismerge/_generated_object_sqldatabasesismerge.golden.yaml
new file mode 100644
index 0000000000..4f3e82cfbf
--- /dev/null
+++ b/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasesismerge/_generated_object_sqldatabasesismerge.golden.yaml
@@ -0,0 +1,32 @@
+apiVersion: sql.cnrm.cloud.google.com/v1beta1
+kind: SQLDatabase
+metadata:
+  annotations:
+    cnrm.cloud.google.com/management-conflict-prevention-policy: none
+    cnrm.cloud.google.com/mutable-but-unreadable-fields: '{"spec":{"deletionPolicy":"DELETE"}}'
+    cnrm.cloud.google.com/project-id: ${projectId}
+    cnrm.cloud.google.com/state-into-spec: merge
+  finalizers:
+  - cnrm.cloud.google.com/finalizer
+  - cnrm.cloud.google.com/deletion-defender
+  generation: 3
+  labels:
+    cnrm-test: "true"
+  name: sqldatabase-${uniqueId}
+  namespace: ${uniqueId}
+spec:
+  charset: utf8mb4
+  collation: utf8mb4_bin
+  deletionPolicy: DELETE
+  instanceRef:
+    name: sqlinstance-${uniqueId}
+  resourceID: sqldatabase-${uniqueId}
+status:
+  conditions:
+  - lastTransitionTime: "1970-01-01T00:00:00Z"
+    message: The resource is up to date
+    reason: UpToDate
+    status: "True"
+    type: Ready
+  observedGeneration: 3
+  selfLink: https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}/databases/sqldatabase-${uniqueId}
diff --git a/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasesismerge/_http.log b/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasesismerge/_http.log
new file mode 100644
index 0000000000..b524d7d6c1
--- /dev/null
+++ b/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasesismerge/_http.log
@@ -0,0 +1,809 @@
+GET https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}?alt=json&prettyPrint=false
+User-Agent: google-api-go-client/0.5 Terraform/ (+https://www.terraform.io) Terraform-Plugin-SDK/2.10.1 terraform-provider-google-beta/kcc/controller-manager
+
+404 Not Found
+Cache-Control: private
+Content-Type: application/json; charset=UTF-8
+Server: ESF
+Vary: Origin
+Vary: X-Origin
+Vary: Referer
+X-Content-Type-Options: nosniff
+X-Frame-Options: SAMEORIGIN
+X-Xss-Protection: 0
+
+{
+  "error": {
+    "code": 404,
+    "errors": [
+      {
+        "domain": "global",
+        "message": "The Cloud SQL instance does not exist.",
+        "reason": "instanceDoesNotExist"
+      }
+    ],
+    "message": "The Cloud SQL instance does not exist."
+  }
+}
+
+---
+
+POST https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances?alt=json&prettyPrint=false
+Content-Type: application/json
+User-Agent: google-api-go-client/0.5 Terraform/ (+https://www.terraform.io) Terraform-Plugin-SDK/2.10.1 terraform-provider-google-beta/kcc/controller-manager
+
+{
+  "databaseVersion": "MYSQL_8_0",
+  "name": "sqlinstance-${uniqueId}",
+  "region": "us-central1",
+  "settings": {
+    "activationPolicy": "ALWAYS",
+    "availabilityType": "ZONAL",
+    "dataDiskType": "PD_SSD",
+    "edition": "ENTERPRISE",
+    "pricingPlan": "PER_USE",
+    "storageAutoResize": true,
+    "tier": "db-n1-standard-1",
+    "userLabels": {
+      "cnrm-test": "true",
+      "label-one": "value-one",
+      "managed-by-cnrm": "true"
+    }
+  }
+}
+
+200 OK
+Cache-Control: private
+Content-Type: application/json; charset=UTF-8
+Server: ESF
+Vary: Origin
+Vary: X-Origin
+Vary: Referer
+X-Content-Type-Options: nosniff
+X-Frame-Options: SAMEORIGIN
+X-Xss-Protection: 0
+
+{
+  "insertTime": "2024-04-01T12:34:56.123456Z",
+  "kind": "sql#operation",
+  "name": "${operationID}",
+  "operationType": "CREATE",
+  "selfLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/operations/${operationID}",
+  "status": "PENDING",
+  "targetId": "sqlinstance-${uniqueId}",
+  "targetLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}",
+  "targetProject": "${projectId}",
+  "user": "user@example.com"
+}
+
+---
+
+GET https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/operations/${operationID}?alt=json&prettyPrint=false
+User-Agent: google-api-go-client/0.5 Terraform/ (+https://www.terraform.io) Terraform-Plugin-SDK/2.10.1 terraform-provider-google-beta/kcc/controller-manager
+
+200 OK
+Cache-Control: private
+Content-Type: application/json; charset=UTF-8
+Server: ESF
+Vary: Origin
+Vary: X-Origin
+Vary: Referer
+X-Content-Type-Options: nosniff
+X-Frame-Options: SAMEORIGIN
+X-Xss-Protection: 0
+
+{
+  "endTime": "2024-04-01T12:34:56.123456Z",
+  "insertTime": "2024-04-01T12:34:56.123456Z",
+  "kind": "sql#operation",
+  "name": "${operationID}",
+  "operationType": "CREATE",
+  "selfLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/operations/${operationID}",
+  "startTime": "2024-04-01T12:34:56.123456Z",
+  "status": "DONE",
+  "targetId": "sqlinstance-${uniqueId}",
+  "targetLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}",
+  "targetProject": "${projectId}",
+  "user": "user@example.com"
+}
+
+---
+
+GET https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}/users?alt=json&prettyPrint=false
+User-Agent: google-api-go-client/0.5 Terraform/ (+https://www.terraform.io) Terraform-Plugin-SDK/2.10.1 terraform-provider-google-beta/kcc/controller-manager
+
+200 OK
+Cache-Control: private
+Content-Type: application/json; charset=UTF-8
+Server: ESF
+Vary: Origin
+Vary: X-Origin
+Vary: Referer
+X-Content-Type-Options: nosniff
+X-Frame-Options: SAMEORIGIN
+X-Xss-Protection: 0
+
+{
+  "items": [
+    {
+      "etag": "abcdef0123A=",
+      "host": "",
+      "instance": "sqlinstance-${uniqueId}",
+      "kind": "sql#user",
+      "name": "root",
+      "project": "${projectId}"
+    }
+  ],
+  "kind": "sql#usersList"
+}
+
+---
+
+DELETE https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}/users?alt=json&host=%25&name=root&prettyPrint=false
+User-Agent: google-api-go-client/0.5 Terraform/ (+https://www.terraform.io) Terraform-Plugin-SDK/2.10.1 terraform-provider-google-beta/kcc/controller-manager
+
+200 OK
+Cache-Control: private
+Content-Type: application/json; charset=UTF-8
+Server: ESF
+Vary: Origin
+Vary: X-Origin
+Vary: Referer
+X-Content-Type-Options: nosniff
+X-Frame-Options: SAMEORIGIN
+X-Xss-Protection: 0
+
+{
+  "endTime": "2024-04-01T12:34:56.123456Z",
+  "insertTime": "2024-04-01T12:34:56.123456Z",
+  "kind": "sql#operation",
+  "name": "${operationID}",
+  "operationType": "DELETE_USER",
+  "selfLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/operations/${operationID}",
+  "startTime": "2024-04-01T12:34:56.123456Z",
+  "status": "DONE",
+  "targetId": "sqlinstance-${uniqueId}",
+  "targetLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}",
+  "targetProject": "${projectId}",
+  "user": "user@example.com"
+}
+
+---
+
+GET https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}?alt=json&prettyPrint=false
+User-Agent: google-api-go-client/0.5 Terraform/ (+https://www.terraform.io) Terraform-Plugin-SDK/2.10.1 terraform-provider-google-beta/kcc/controller-manager
+
+200 OK
+Cache-Control: private
+Content-Type: application/json; charset=UTF-8
+Server: ESF
+Vary: Origin
+Vary: X-Origin
+Vary: Referer
+X-Content-Type-Options: nosniff
+X-Frame-Options: SAMEORIGIN
+X-Xss-Protection: 0
+
+{
+  "backendType": "SECOND_GEN",
+  "connectionName": "${projectId}:us-central1:sqlinstance-${uniqueId}",
+  "createTime": "2024-04-01T12:34:56.123456Z",
+  "databaseInstalledVersion": "MYSQL_8_0_31",
+  "databaseVersion": "MYSQL_8_0",
+  "etag": "abcdef0123A=",
+  "gceZone": "us-central1-a",
+  "geminiConfig": {
+    "entitled": false,
+    "flagRecommenderEnabled": false,
+    "indexAdvisorEnabled": false
+  },
+  "instanceType": "CLOUD_SQL_INSTANCE",
+  "ipAddresses": [
+    {
+      "ipAddress": "10.1.2.3",
+      "type": "PRIMARY"
+    }
+  ],
+  "kind": "sql#instance",
+  "maintenanceVersion": "MYSQL_8_0_31.R20240527.01_00",
+  "name": "sqlinstance-${uniqueId}",
+  "project": "${projectId}",
+  "region": "us-central1",
+  "selfLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}",
+  "serverCaCert": {
+    "cert": "-----BEGIN CERTIFICATE-----\n-----END CERTIFICATE-----\n",
+    "certSerialNumber": "0",
+    "commonName": "common-name",
+    "createTime": "2024-04-01T12:34:56.123456Z",
+    "expirationTime": "2024-04-01T12:34:56.123456Z",
+    "instance": "sqlinstance-${uniqueId}",
+    "kind": "sql#sslCert",
+    "sha1Fingerprint": "12345678"
+  },
+  "serviceAccountEmailAddress": "p${projectNumber}-abcdef@gcp-sa-cloud-sql.iam.gserviceaccount.com",
+  "settings": {
+    "activationPolicy": "ALWAYS",
+    "authorizedGaeApplications": [],
+    "availabilityType": "ZONAL",
+    "backupConfiguration": {
+      "backupRetentionSettings": {
+        "retainedBackups": 7,
+        "retentionUnit": "COUNT"
+      },
+      "enabled": false,
+      "kind": "sql#backupConfiguration",
+      "startTime": "12:00",
+      "transactionLogRetentionDays": 7,
+      "transactionalLogStorageState": "TRANSACTIONAL_LOG_STORAGE_STATE_UNSPECIFIED"
+    },
+    "connectorEnforcement": "NOT_REQUIRED",
+    "dataDiskSizeGb": "10",
+    "dataDiskType": "PD_SSD",
+    "deletionProtectionEnabled": false,
+    "edition": "ENTERPRISE",
+    "ipConfiguration": {
+      "authorizedNetworks": [],
+      "ipv4Enabled": true,
+      "requireSsl": false,
+      "sslMode": "ALLOW_UNENCRYPTED_AND_ENCRYPTED"
+    },
+    "kind": "sql#settings",
+    "locationPreference": {
+      "kind": "sql#locationPreference",
+      "zone": "us-central1-a"
+    },
+    "pricingPlan": "PER_USE",
+    "replicationType": "SYNCHRONOUS",
+    "settingsVersion": "123",
+    "storageAutoResize": true,
+    "storageAutoResizeLimit": "0",
+    "tier": "db-n1-standard-1",
+    "userLabels": {
+      "cnrm-test": "true",
+      "label-one": "value-one",
+      "managed-by-cnrm": "true"
+    }
+  },
+  "sqlNetworkArchitecture": "NEW_NETWORK_ARCHITECTURE",
+  "state": "RUNNABLE",
+  "upgradableDatabaseVersions": [
+    {
+      "displayName": "MySQL 8.0.18",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_18"
+    },
+    {
+      "displayName": "MySQL 8.0.26",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_26"
+    },
+    {
+      "displayName": "MySQL 8.0.27",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_27"
+    },
+    {
+      "displayName": "MySQL 8.0.28",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_28"
+    },
+    {
+      "displayName": "MySQL 8.0.29",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_29"
+    },
+    {
+      "displayName": "MySQL 8.0.30",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_30"
+    },
+    {
+      "displayName": "MySQL 8.0.32",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_32"
+    },
+    {
+      "displayName": "MySQL 8.0.33",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_33"
+    },
+    {
+      "displayName": "MySQL 8.0.34",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_34"
+    },
+    {
+      "displayName": "MySQL 8.0.35",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_35"
+    },
+    {
+      "displayName": "MySQL 8.0.36",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_36"
+    },
+    {
+      "displayName": "MySQL 8.0.37",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_37"
+    }
+  ]
+}
+
+---
+
+GET https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}/databases/sqldatabase-${uniqueId}?alt=json
+Content-Type: application/json
+User-Agent: Terraform/ (+https://www.terraform.io) Terraform-Plugin-SDK/2.10.1 terraform-provider-google-beta/kcc/controller-manager
+
+404 Not Found
+Cache-Control: private
+Content-Type: application/json; charset=UTF-8
+Server: ESF
+Vary: Origin
+Vary: X-Origin
+Vary: Referer
+X-Content-Type-Options: nosniff
+X-Frame-Options: SAMEORIGIN
+X-Xss-Protection: 0
+
+{
+  "error": {
+    "code": 404,
+    "errors": [
+      {
+        "domain": "global",
+        "message": "Not Found",
+        "reason": "notFound"
+      }
+    ],
+    "message": "Not Found",
+    "status": "NOT_FOUND"
+  }
+}
+
+---
+
+POST https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}/databases?alt=json
+Content-Type: application/json
+User-Agent: Terraform/ (+https://www.terraform.io) Terraform-Plugin-SDK/2.10.1 terraform-provider-google-beta/kcc/controller-manager
+
+{
+  "charset": "utf8mb4",
+  "collation": "utf8mb4_0900_ai_ci",
+  "instance": "sqlinstance-${uniqueId}",
+  "name": "sqldatabase-${uniqueId}"
+}
+
+200 OK
+Cache-Control: private
+Content-Type: application/json; charset=UTF-8
+Server: ESF
+Vary: Origin
+Vary: X-Origin
+Vary: Referer
+X-Content-Type-Options: nosniff
+X-Frame-Options: SAMEORIGIN
+X-Xss-Protection: 0
+
+{
+  "endTime": "2024-04-01T12:34:56.123456Z",
+  "insertTime": "2024-04-01T12:34:56.123456Z",
+  "kind": "sql#operation",
+  "name": "${operationID}",
+  "operationType": "CREATE_DATABASE",
+  "selfLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/operations/${operationID}",
+  "startTime": "2024-04-01T12:34:56.123456Z",
+  "status": "DONE",
+  "targetId": "sqlinstance-${uniqueId}",
+  "targetLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}/databases/sqldatabase-${uniqueId}",
+  "targetProject": "${projectId}",
+  "user": "user@example.com"
+}
+
+---
+
+GET https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}/databases/sqldatabase-${uniqueId}?alt=json
+Content-Type: application/json
+User-Agent: Terraform/ (+https://www.terraform.io) Terraform-Plugin-SDK/2.10.1 terraform-provider-google-beta/kcc/controller-manager
+
+200 OK
+Cache-Control: private
+Content-Type: application/json; charset=UTF-8
+Server: ESF
+Vary: Origin
+Vary: X-Origin
+Vary: Referer
+X-Content-Type-Options: nosniff
+X-Frame-Options: SAMEORIGIN
+X-Xss-Protection: 0
+
+{
+  "charset": "utf8mb4",
+  "collation": "utf8mb4_0900_ai_ci",
+  "etag": "abcdef0123A=",
+  "instance": "sqlinstance-${uniqueId}",
+  "kind": "sql#database",
+  "name": "sqldatabase-${uniqueId}",
+  "project": "${projectId}",
+  "selfLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}/databases/sqldatabase-${uniqueId}"
+}
+
+---
+
+PUT https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}/databases/sqldatabase-${uniqueId}?alt=json
+Content-Type: application/json
+User-Agent: Terraform/ (+https://www.terraform.io) Terraform-Plugin-SDK/2.10.1 terraform-provider-google-beta/kcc/controller-manager
+
+{
+  "charset": "utf8mb4",
+  "collation": "utf8mb4_bin",
+  "instance": "sqlinstance-${uniqueId}",
+  "name": "sqldatabase-${uniqueId}"
+}
+
+200 OK
+Cache-Control: private
+Content-Type: application/json; charset=UTF-8
+Server: ESF
+Vary: Origin
+Vary: X-Origin
+Vary: Referer
+X-Content-Type-Options: nosniff
+X-Frame-Options: SAMEORIGIN
+X-Xss-Protection: 0
+
+{
+  "insertTime": "2024-04-01T12:34:56.123456Z",
+  "kind": "sql#operation",
+  "name": "${operationID}",
+  "operationType": "UPDATE_DATABASE",
+  "selfLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/operations/${operationID}",
+  "status": "PENDING",
+  "targetId": "sqlinstance-${uniqueId}",
+  "targetLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}/databases/sqldatabase-${uniqueId}",
+  "targetProject": "${projectId}",
+  "user": "user@example.com"
+}
+
+---
+
+GET https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/operations/${operationID}?alt=json&prettyPrint=false
+User-Agent: google-api-go-client/0.5 Terraform/ (+https://www.terraform.io) Terraform-Plugin-SDK/2.10.1 terraform-provider-google-beta/kcc/controller-manager
+
+200 OK
+Cache-Control: private
+Content-Type: application/json; charset=UTF-8
+Server: ESF
+Vary: Origin
+Vary: X-Origin
+Vary: Referer
+X-Content-Type-Options: nosniff
+X-Frame-Options: SAMEORIGIN
+X-Xss-Protection: 0
+
+{
+  "endTime": "2024-04-01T12:34:56.123456Z",
+  "insertTime": "2024-04-01T12:34:56.123456Z",
+  "kind": "sql#operation",
+  "name": "${operationID}",
+  "operationType": "UPDATE_DATABASE",
+  "selfLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/operations/${operationID}",
+  "startTime": "2024-04-01T12:34:56.123456Z",
+  "status": "DONE",
+  "targetId": "sqlinstance-${uniqueId}",
+  "targetLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}/databases/sqldatabase-${uniqueId}",
+  "targetProject": "${projectId}",
+  "user": "user@example.com"
+}
+
+---
+
+GET https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}/databases/sqldatabase-${uniqueId}?alt=json
+Content-Type: application/json
+User-Agent: Terraform/ (+https://www.terraform.io) Terraform-Plugin-SDK/2.10.1 terraform-provider-google-beta/kcc/controller-manager
+
+200 OK
+Cache-Control: private
+Content-Type: application/json; charset=UTF-8
+Server: ESF
+Vary: Origin
+Vary: X-Origin
+Vary: Referer
+X-Content-Type-Options: nosniff
+X-Frame-Options: SAMEORIGIN
+X-Xss-Protection: 0
+
+{
+  "charset": "utf8mb4",
+  "collation": "utf8mb4_bin",
+  "etag": "abcdef0123A=",
+  "instance": "sqlinstance-${uniqueId}",
+  "kind": "sql#database",
+  "name": "sqldatabase-${uniqueId}",
+  "project": "${projectId}",
+  "selfLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}/databases/sqldatabase-${uniqueId}"
+}
+
+---
+
+DELETE https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}/databases/sqldatabase-${uniqueId}?alt=json
+Content-Type: application/json
+User-Agent: Terraform/ (+https://www.terraform.io) Terraform-Plugin-SDK/2.10.1 terraform-provider-google-beta/kcc/controller-manager
+
+200 OK
+Cache-Control: private
+Content-Type: application/json; charset=UTF-8
+Server: ESF
+Vary: Origin
+Vary: X-Origin
+Vary: Referer
+X-Content-Type-Options: nosniff
+X-Frame-Options: SAMEORIGIN
+X-Xss-Protection: 0
+
+{
+  "insertTime": "2024-04-01T12:34:56.123456Z",
+  "kind": "sql#operation",
+  "name": "${operationID}",
+  "operationType": "DELETE_DATABASE",
+  "selfLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/operations/${operationID}",
+  "status": "PENDING",
+  "targetId": "sqlinstance-${uniqueId}",
+  "targetLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}/databases/sqldatabase-${uniqueId}",
+  "targetProject": "${projectId}",
+  "user": "user@example.com"
+}
+
+---
+
+GET https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/operations/${operationID}?alt=json&prettyPrint=false
+User-Agent: google-api-go-client/0.5 Terraform/ (+https://www.terraform.io) Terraform-Plugin-SDK/2.10.1 terraform-provider-google-beta/kcc/controller-manager
+
+200 OK
+Cache-Control: private
+Content-Type: application/json; charset=UTF-8
+Server: ESF
+Vary: Origin
+Vary: X-Origin
+Vary: Referer
+X-Content-Type-Options: nosniff
+X-Frame-Options: SAMEORIGIN
+X-Xss-Protection: 0
+
+{
+  "endTime": "2024-04-01T12:34:56.123456Z",
+  "insertTime": "2024-04-01T12:34:56.123456Z",
+  "kind": "sql#operation",
+  "name": "${operationID}",
+  "operationType": "DELETE_DATABASE",
+  "selfLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/operations/${operationID}",
+  "startTime": "2024-04-01T12:34:56.123456Z",
+  "status": "DONE",
+  "targetId": "sqlinstance-${uniqueId}",
+  "targetLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}/databases/sqldatabase-${uniqueId}",
+  "targetProject": "${projectId}",
+  "user": "user@example.com"
+}
+
+---
+
+GET https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}?alt=json&prettyPrint=false
+User-Agent: google-api-go-client/0.5 Terraform/ (+https://www.terraform.io) Terraform-Plugin-SDK/2.10.1 terraform-provider-google-beta/kcc/controller-manager
+
+200 OK
+Cache-Control: private
+Content-Type: application/json; charset=UTF-8
+Server: ESF
+Vary: Origin
+Vary: X-Origin
+Vary: Referer
+X-Content-Type-Options: nosniff
+X-Frame-Options: SAMEORIGIN
+X-Xss-Protection: 0
+
+{
+  "backendType": "SECOND_GEN",
+  "connectionName": "${projectId}:us-central1:sqlinstance-${uniqueId}",
+  "createTime": "2024-04-01T12:34:56.123456Z",
+  "databaseInstalledVersion": "MYSQL_8_0_31",
+  "databaseVersion": "MYSQL_8_0",
+  "etag": "abcdef0123A=",
+  "gceZone": "us-central1-a",
+  "geminiConfig": {
+    "entitled": false,
+    "flagRecommenderEnabled": false,
+    "indexAdvisorEnabled": false
+  },
+  "instanceType": "CLOUD_SQL_INSTANCE",
+  "ipAddresses": [
+    {
+      "ipAddress": "10.1.2.3",
+      "type": "PRIMARY"
+    }
+  ],
+  "kind": "sql#instance",
+  "maintenanceVersion": "MYSQL_8_0_31.R20240527.01_00",
+  "name": "sqlinstance-${uniqueId}",
+  "project": "${projectId}",
+  "region": "us-central1",
+  "selfLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}",
+  "serverCaCert": {
+    "cert": "-----BEGIN CERTIFICATE-----\n-----END CERTIFICATE-----\n",
+    "certSerialNumber": "0",
+    "commonName": "common-name",
+    "createTime": "2024-04-01T12:34:56.123456Z",
+    "expirationTime": "2024-04-01T12:34:56.123456Z",
+    "instance": "sqlinstance-${uniqueId}",
+    "kind": "sql#sslCert",
+    "sha1Fingerprint": "12345678"
+  },
+  "serviceAccountEmailAddress": "p${projectNumber}-abcdef@gcp-sa-cloud-sql.iam.gserviceaccount.com",
+  "settings": {
+    "activationPolicy": "ALWAYS",
+    "authorizedGaeApplications": [],
+    "availabilityType": "ZONAL",
+    "backupConfiguration": {
+      "backupRetentionSettings": {
+        "retainedBackups": 7,
+        "retentionUnit": "COUNT"
+      },
+      "enabled": false,
+      "kind": "sql#backupConfiguration",
+      "startTime": "12:00",
+      "transactionLogRetentionDays": 7,
+      "transactionalLogStorageState": "TRANSACTIONAL_LOG_STORAGE_STATE_UNSPECIFIED"
+    },
+    "connectorEnforcement": "NOT_REQUIRED",
+    "dataDiskSizeGb": "10",
+    "dataDiskType": "PD_SSD",
+    "deletionProtectionEnabled": false,
+    "edition": "ENTERPRISE",
+    "ipConfiguration": {
+      "authorizedNetworks": [],
+      "ipv4Enabled": true,
+      "requireSsl": false,
+      "sslMode": "ALLOW_UNENCRYPTED_AND_ENCRYPTED"
+    },
+    "kind": "sql#settings",
+    "locationPreference": {
+      "kind": "sql#locationPreference",
+      "zone": "us-central1-a"
+    },
+    "pricingPlan": "PER_USE",
+    "replicationType": "SYNCHRONOUS",
+    "settingsVersion": "123",
+    "storageAutoResize": true,
+    "storageAutoResizeLimit": "0",
+    "tier": "db-n1-standard-1",
+    "userLabels": {
+      "cnrm-test": "true",
+      "label-one": "value-one",
+      "managed-by-cnrm": "true"
+    }
+  },
+  "sqlNetworkArchitecture": "NEW_NETWORK_ARCHITECTURE",
+  "state": "RUNNABLE",
+  "upgradableDatabaseVersions": [
+    {
+      "displayName": "MySQL 8.0.18",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_18"
+    },
+    {
+      "displayName": "MySQL 8.0.26",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_26"
+    },
+    {
+      "displayName": "MySQL 8.0.27",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_27"
+    },
+    {
+      "displayName": "MySQL 8.0.28",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_28"
+    },
+    {
+      "displayName": "MySQL 8.0.29",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_29"
+    },
+    {
+      "displayName": "MySQL 8.0.30",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_30"
+    },
+    {
+      "displayName": "MySQL 8.0.32",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_32"
+    },
+    {
+      "displayName": "MySQL 8.0.33",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_33"
+    },
+    {
+      "displayName": "MySQL 8.0.34",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_34"
+    },
+    {
+      "displayName": "MySQL 8.0.35",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_35"
+    },
+    {
+      "displayName": "MySQL 8.0.36",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_36"
+    },
+    {
+      "displayName": "MySQL 8.0.37",
+      "majorVersion": "MYSQL_8_0",
+      "name": "MYSQL_8_0_37"
+    }
+  ]
+}
+
+---
+
+DELETE https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}?alt=json&prettyPrint=false
+User-Agent: google-api-go-client/0.5 Terraform/ (+https://www.terraform.io) Terraform-Plugin-SDK/2.10.1 terraform-provider-google-beta/kcc/controller-manager
+
+200 OK
+Cache-Control: private
+Content-Type: application/json; charset=UTF-8
+Server: ESF
+Vary: Origin
+Vary: X-Origin
+Vary: Referer
+X-Content-Type-Options: nosniff
+X-Frame-Options: SAMEORIGIN
+X-Xss-Protection: 0
+
+{
+  "insertTime": "2024-04-01T12:34:56.123456Z",
+  "kind": "sql#operation",
+  "name": "${operationID}",
+  "operationType": "DELETE",
+  "selfLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/operations/${operationID}",
+  "status": "PENDING",
+  "targetId": "sqlinstance-${uniqueId}",
+  "targetLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}",
+  "targetProject": "${projectId}",
+  "user": "user@example.com"
+}
+
+---
+
+GET https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/operations/${operationID}?alt=json&prettyPrint=false
+User-Agent: google-api-go-client/0.5 Terraform/ (+https://www.terraform.io) Terraform-Plugin-SDK/2.10.1 terraform-provider-google-beta/kcc/controller-manager
+
+200 OK
+Cache-Control: private
+Content-Type: application/json; charset=UTF-8
+Server: ESF
+Vary: Origin
+Vary: X-Origin
+Vary: Referer
+X-Content-Type-Options: nosniff
+X-Frame-Options: SAMEORIGIN
+X-Xss-Protection: 0
+
+{
+  "endTime": "2024-04-01T12:34:56.123456Z",
+  "insertTime": "2024-04-01T12:34:56.123456Z",
+  "kind": "sql#operation",
+  "name": "${operationID}",
+  "operationType": "DELETE",
+  "selfLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/operations/${operationID}",
+  "startTime": "2024-04-01T12:34:56.123456Z",
+  "status": "DONE",
+  "targetId": "sqlinstance-${uniqueId}",
+  "targetLink": "https://sqladmin.googleapis.com/sql/v1beta4/projects/${projectId}/instances/sqlinstance-${uniqueId}",
+  "targetProject": "${projectId}",
+  "user": "user@example.com"
+}
\ No newline at end of file
diff --git a/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasesismerge/create.yaml b/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasesismerge/create.yaml
new file mode 100644
index 0000000000..59d630e662
--- /dev/null
+++ b/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasesismerge/create.yaml
@@ -0,0 +1,26 @@
+# Copyright 2024 Google LLC
+#
+# Licensed under the Apache License, Version 2.0 (the "License");
+# you may not use this file except in compliance with the License.
+# You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+# Unless required by applicable law or agreed to in writing, software
+# distributed under the License is distributed on an "AS IS" BASIS,
+# WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+# See the License for the specific language governing permissions and
+# limitations under the License.
+
+apiVersion: sql.cnrm.cloud.google.com/v1beta1
+kind: SQLDatabase
+metadata:
+  annotations:
+    cnrm.cloud.google.com/state-into-spec: merge
+  name: sqldatabase-${uniqueId}
+spec:
+  charset: utf8mb4
+  collation: utf8mb4_0900_ai_ci
+  deletionPolicy: ABANDON
+  instanceRef:
+    name: sqlinstance-${uniqueId}
diff --git a/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasesismerge/dependencies.yaml b/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasesismerge/dependencies.yaml
new file mode 100644
index 0000000000..df808ca86f
--- /dev/null
+++ b/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasesismerge/dependencies.yaml
@@ -0,0 +1,25 @@
+# Copyright 2024 Google LLC
+#
+# Licensed under the Apache License, Version 2.0 (the "License");
+# you may not use this file except in compliance with the License.
+# You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+# Unless required by applicable law or agreed to in writing, software
+# distributed under the License is distributed on an "AS IS" BASIS,
+# WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+# See the License for the specific language governing permissions and
+# limitations under the License.
+
+apiVersion: sql.cnrm.cloud.google.com/v1beta1
+kind: SQLInstance
+metadata:
+  labels:
+    label-one: "value-one"
+  name: sqlinstance-${uniqueId}
+spec:
+  region: us-central1
+  databaseVersion: MYSQL_8_0
+  settings:
+    tier: db-n1-standard-1
diff --git a/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasesismerge/update.yaml b/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasesismerge/update.yaml
new file mode 100644
index 0000000000..6088d22ace
--- /dev/null
+++ b/pkg/test/resourcefixture/testdata/basic/sql/v1beta1/sqldatabase/sqldatabasesismerge/update.yaml
@@ -0,0 +1,26 @@
+# Copyright 2024 Google LLC
+#
+# Licensed under the Apache License, Version 2.0 (the "License");
+# you may not use this file except in compliance with the License.
+# You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+# Unless required by applicable law or agreed to in writing, software
+# distributed under the License is distributed on an "AS IS" BASIS,
+# WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+# See the License for the specific language governing permissions and
+# limitations under the License.
+
+apiVersion: sql.cnrm.cloud.google.com/v1beta1
+kind: SQLDatabase
+metadata:
+  annotations:
+    cnrm.cloud.google.com/state-into-spec: merge
+  name: sqldatabase-${uniqueId}
+spec:
+  charset: utf8mb4
+  collation: utf8mb4_bin
+  deletionPolicy: DELETE
+  instanceRef:
+    name: sqlinstance-${uniqueId}