Jared Poche explains some of the value of table variables:
In having a talk reviewed recently, it was suggested I spend more time defining some of the subject I touched on. It occurred if I should go over (or at least introduce) these ideas during a talk for a SQL Saturday audience, some might find a post on the subject useful. Hence my recent post on key lookups.
Another such topic is table variables. I use table variables frequently at my current job, but they came up very infrequently when I worked at CSS in Microsoft. I remember the conversations about them being very simple at the time, as in, “you should just use temp tables instead.” But there is a lot of utility with table variables, and they could be a useful arrow in your quiver.
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