不！相同的执行计划，请看下面两个表：

CREATE TABLE table1 (
  id INT,
  name VARCHAR(20)
);

CREATE TABLE table2 (
  id INT,
  name VARCHAR(20)
);

使用内部联接的查询的执行计划：

-- with inner join

EXPLAIN PLAN FOR
SELECT * FROM table1 t1
INNER JOIN table2 t2 ON t1.id = t2.id;

SELECT *
FROM TABLE (DBMS_XPLAN.DISPLAY);

-- 0 select statement
-- 1 hash join (access("T1"."ID"="T2"."ID"))
-- 2 table access full table1
-- 3 table access full table2

以及使用WHERE子句的查询的执行计划。

-- with where clause

EXPLAIN PLAN FOR
SELECT * FROM table1 t1, table2 t2
WHERE t1.id = t2.id;

SELECT *
FROM TABLE (DBMS_XPLAN.DISPLAY);

-- 0 select statement
-- 1 hash join (access("T1"."ID"="T2"."ID"))
-- 2 table access full table1
-- 3 table access full table2