The topic describes the DF076 T-SQL code analysis rule.
BEST PRACTICE
TOP (100) PERCENT is used.
In recent versions of SQL Server, the TOP (100) PERCENT clause is meaningless and is ignored by the query processor. It is recommended to exclude it from the query.
Using TOP (100) PERCENT can create the false impression that query results are limited or ordered, even though it has no functional impact. It may also interfere with query rewrites or view optimization. To keep your code clean and maintainable, avoid using TOP (100) PERCENT unless required for backward compatibility or specific tooling constraints.
SELECT TOP(100) PERCENT c.FirstName, c.LastName
FROM dbo.Customer c
ORDER BY c.Id;
GO
SELECT c.FirstName, c.LastName
FROM dbo.Customer c
ORDER BY c.Id;
GO