http://social.msdn.microsoft.

com/Forums/pt-BR/520/thread/d986327f-702b-4035-8a89
-319ceecc5381/
sql - INNER JOIN versus WHERE clause -- any difference?
http://social.msdn.microsoft.com/Forums/pt-BR/520/thread/d986327f-702b-4035-8a89
-319ceecc5381/
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Fazer junes via INNER JOIN mais rpido que na clusula WHERE ?
http://gustavomaiaaguiar.wordpress.com/2010/09/06/mitos-do-sql-server-%e2%80%93fazer-juncoes-via-inner-join-e-mais-rapido-que-na-clausula-where-parte-i/

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segue um link do Itzik que mostra a logica de um select, onde ilustra a aprte qu
e o select resolve primeiro o inner p/ depois aplicar o filtro.
http://www.sql.co.il/books/insidetsql2008/Logical%20Query%20Processing%20Poster.
pdf
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Sequncia de execuo - Select com INNER JOIN
http://social.msdn.microsoft.com/Forums/pt-BR/transactsqlpt/thread/8b35bd24-5975
-4937-beed-b52b63cb9394