SQL Server, tablas temporales con truncar vs variable de tabla con eliminar

Ejecutando el seguimiento de scripts, parecería que la Variable de tabla es la mejor opción

CREATE TABLE #Temp(
        ID INT
)

DECLARE @Int INT,
        @InnerInt INT
SELECT  @Int = 1,
        @InnerInt = 1

WHILE @Int < 50000
BEGIN
    WHILE @InnerInt < 10
    BEGIN
        INSERT INTO #Temp SELECT @InnerInt
        SET @InnerInt = @InnerInt + 1
    END
    SELECT @Int = @Int + 1,
            @InnerInt = 1
    TRUNCATE TABLE #Temp
END

DROP TABLE #TEMP

GO

DECLARE @Temp TABLE(
        ID INT
)

DECLARE @Int INT,
        @InnerInt INT
SELECT  @Int = 1,
        @InnerInt = 1

WHILE @Int < 50000
BEGIN
    WHILE @InnerInt < 10
    BEGIN
        INSERT INTO @Temp SELECT @InnerInt
        SET @InnerInt = @InnerInt + 1
    END
    SELECT @Int = @Int + 1,
            @InnerInt = 1
    DELETE FROM @Temp
END

Desde Sql Profiler

CPU     Reads   Writes  Duration
36375     2799937   0       39319

vs

CPU     Reads   Writes  Duration
14750   1700031 2       17376