If its a variable, then it shouldn't matter. If you are doing a similar filter on a column of a table, then I would recommend:
WHERE Column IS NOT NULL OR Column <> '' as it mantains the use of a possible index on that column.
He means there is no performance impact for variables, when compared to separating the IS NULL test from the <> '' test, because variables aren't indexed.
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Assuming @variable is a VARCHAR/NVARCHAR then the following should do the same job: