This is a bit of an open question but I would really like to hear people opinions.
I rarely make use of explicitly declared temporary tables (either table variables or r
I, too, avoid temporary tables. It is my understanding that temporary tables on MS SQL Server are always in the file group of the master database. What that means is that, while your production application tables are most probably on some expensive, high performance RAID set up, your temporary tables are located wherever MS SQL Server was installed which is most probably on your C: drive under the Program Files directory.