LOOP AT WHERE. Vs LOOP.IF. in ABAP

At first sight, both the statements ( loop at itab where <key> = <val> ;   loop at itab. if <key> = <val>. ) looks like performing the same task.

But when it comes to performance, both beats each other in there own domain.

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Best way to Loop At ‘Standard’ Internal Table in ABAP

When it comes to looping thru a standard Internal Table, almost every ABAPer normally loops like this (I_COEP is already sorted)
(1) Loop at I_COEP where kokrs = i_cobk-kokrs
and belnr = i_cobk-belnr.
……
endloop.

And this the SLOWEST method to be adopted.

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