SQL Server: Select in vs or?

Question

Which is faster?

SELECT UserName
FROM dbo.UserTable
WHERE UserID in (1,3,4)

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SELECT UserName
FROM dbo.UserTable
WHERE UserID =         


        

Answer 1

Due to Sql Server's optimization of queries these will run at the same speed since they are logically equivalent.

i favor the IN syntax for brevity and readability though.