Can i write an extra target item with the same type, export code, attributes but differeent values?

Dear Robin, If you remember, I am trying to update the salesB2BUnit with only limited information coming from DEBMAS (delta change). This delta change DEBMAS does not contain salesOrg/DistributionChannel etc info. Can I handle this scenario by writing extra target item, for the same type(B2BUnit), export code, attributes but different values based on the language I am receiving in this DEBMAS. If I can write extra target item, should I first add extra mapping in raw, canonical and then target xmls?

Thanks Satheesh