SQL MERGE with variable number of values

I would like to know if a MERGE statement could, somehow, be written to support value sets with different column counts?

First, if we had a table that is defined as follows:

CREATE TABLE [Example]
(
  [Id] NVARCHAR(10) NOT NULL,
  [Name] NVARCHAR(100) NOT NULL,
  [Format] NVARCHAR(MAX) DEFAULT('yyyy-MM-dd')
)

Is it somehow possible to create a single MERGE statement which supports entries with and without the format column? Can the following be adjusted to work?

MERGE [Example] AS t
USING
(
  VALUES
  ('id1', 'England', 'dd/MM/yyyy'),
  ('id2', 'Germany'), -- The expectation is that the default value would be used
  ('id3', 'America', 'MM.dd.yyyy')
) AS s([Id], [Name], [Format])
ON
  s.[Id] = t.[Id]
WHEN MATCHED THEN
  UPDATE SET
    t.[Name] = s.[Name],
    t.[Format] = s.[Format]
WHEN NOT MATCHED THEN
  INSERT ([Id], [Name], [Format])
    VALUES (s.[Id], s.[Name], s.[Format]);

This doesn't work because the Germany entry only has 2 values, which does not match the defined column count. I've tried adding ('id2', 'Germany', NULL) but that inserts a NULL and not the default value defined for the column. I've also tried adding ('id2', 'Germany', DEFAULT) but that failed with a Syntax error.

Is what I'm after possible? The only solution I have so far is to maintain two separte MERGE statements, one with the Format column, one without - is there any way to bring them together?