This does not happen. The cost remains the same as before: 0.294842 units. This is because the scan is costed according to density instead of by looking at the histogram of the outer table. The following query with a local variable repeated five times also has a cost of 0.294842 optimizer units:
DECLARE @var BIGINT = 1; SELECT * FROM ( VALUES (@var), (@var), (@var), (@var), (@var) ) s (ID) WHERE NOT EXISTS ( SELECT 1 FROM dbo.BIG_HEAP b WHERE s.ID = b.ID ) OPTION (NO_PERFORMANCE_SPOOL);The problem with using density instead of looking at the data in the outer table is mostly apparent when the outer table contains rows without a match in the inner table.
It’s a great bit of investigative legwork and Joe has a Connect item he’d like you to upvote.