I\'ve tried searching through search engines,MSDN,etc. but can\'t anything. Sorry if this has been asked before. Is there any performance difference between using the T-SQL
The two operators that are being compared to one another here are fundamentally different and hence why the execution plans that are generated are also likely to be different (although not guaranteed).
The determining factor is the data distribution (selectivity) of the column that the comparison operators are applied to. This along with Statistics will dictate whether or not an index is or is not used etc.
Hope this makes sense.