Hopefully you all know that it’s a myth that DROP TABLE and TRUNCATE TABLE are non-logged operations. If you didn’t know that, read my blog post on sqlperformance.com that explains about the deferred drop mechanism. Both operations are fully logged, and will generate quite a bit of transaction log.
The bulk of the log that’s generated comes from having to log the deallocation of extents and the pages within them. For each extent, a bit must be cleared in the corresponding GAM page and IAM page, and all 8 pages in the extent must be marked as deallocated in the corresponding PFS page (turning off the 0x40 bit in each PFS byte). So that’s three log records per allocated extent.
To get a feeling for how much that is, Paul provides an example of a 20TB table being dropped.