Related links and good reading
Gail Shaw busts some myths about table variables
Including facts about indexing and logging for table variables.
Paul White teaches you about how temp tables and their statistics can be cached
This is a long read, but very worthwhile.
Paul White gives you even more tempdb goodness
Including things like the impact of dropping temp tables in procedures.
The deets on Trace flag 2453 by Aaron Bertrand
Note that the article starts with an example that shows that the trace flag doesn’t work in every single situation (it doesn’t work for his trivial plan – but that’s an exception, not the rule).