The same basic set of structures, scans against both tables, to arrive at the data. Cost estimates between the two plans are very different though, with the targeted queries having a much lower estimated cost.
Performance-wise, interestingly enough, the average execution time of the first query, only returning the 10 rows, is 157ms on average, while the query grouping directly on the SalesPersonID averages about 190ms. Now, the reads tell a slightly different story with 17428 on the generic query and 5721 on the specific query. So, maybe a server under load will see a significant performance increase. However, let’s deal with what we have in front of us and say that, at least for these tests, the catch-all GROUP BY query performs well.
Grant’s recommendation is to split this out into several procedures, and if you’re having performance problems, that’s a solid move. I’m a bit more likely to keep them (especially in warehousing reports), but it’s nice to have options.