in theory, no. in reality, you will need to test on a case-by-case basis, and on a provider-by-provider bases. for a related (but slightly different) example, for a good long while in l2s, .where(predicate).firstordefault() and .firstordefault(predicate) (which have the same semantic) did not have the same behaviour (in particular relating to identity-map shortcuts).

i expect it will be the same, especially since .include (expands the result set) is in a bit of a separate categry than .where (a predicate) but: the only way to verify would be to test it and compare the generated sql and performance.

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