同一查询的执行时间不同 - SQL Server

If EXISTS (Select a from tbl_abc where id in ( select id from tbl_xyz where mainid = 12))
    BEGIN
       -- CREATE TEMPORARY TABLE [Say: #temp1]
 #temp1 => Select a from tbl_abc where id in ( select id from tbl_xyz where mainid = 12)
      inserting the same value in the temp table

    END

   Select a
   INTO #temp1 
   from tbl_abc where id in ( select id from tbl_xyz where mainid = 12)
   IF EXISTS (SELECT * FROM #temp1) /* or use @@ROWCOUNT*/
   BEGIN
     --DoStuff
   END
   drop TABLE #temp1

declare @Count int

select @Count = count (a) from tbl_abc where id in ( select id from tbl_xyz where mainid = 12)

if(@Count > 0)
begin
   #temp1 => Select a from tbl_abc where id in ( select id from tbl_xyz where mainid = 12)
      inserting the same value in the temp table
      drop #temp1
end