Erik Darling explains performance ramifications of date math operations:
Both plans are helped by our thoughtfully named index on the OrderDate column, though the one with cheaper estimated cost is the bottom one. Yes, I know this can sometimes lie, but we’re not hiding any functions in here that would throw things off horribly. If you’re concerned about the Nested Loops join, don’t worry too much. There is a tipping point where the Constant Scan operator is removed in favor of just index access. I didn’t inflate this table to find exact row counts for that, but I’ve seen it at work elsewhere. And, yeah, the second query will still be cheaper even if it also scans.
Which side of the equation you put a function on can make all the difference.