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>For MSSQL's sake, I hope it isn't!
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>When the first condition is true, the second is not tested. So, in the second expression, if @Param IS NULL there is no need to check on Column's value.
PMFJI (and I think from subsequent posts you now realize it), Naomi is right.
I'm oversimplifying this a bit, but it's because the SQL Server optimizer takes a "safe route" when building an execution plan. So Naomi is correct, it makes no difference. The "issue" here is that a compiler for an application language (like C# or VB) will look at the conditions and the order they appear - SQL Server's optimizer won't.