The issue between temporary table vs table variable is the following:

Although both of the two works similarly as the physical table. But there is a big difference between the two in terms of speed. Temporary table need more resources to execute compare to the table variable. That's why if it is possible to use table variable rather than temporary table, just use the table variable for better performance. Sometimes there is a scenario that you cannot use table variable because of the limitation. So temporary table is the only solution. Technically using temporary table and table variable produce the same result except for the performance.