They are functionally equivalent. There may be slight differences in how they are implemented in various LINQ providers, but I would expect almost flat performance. For example, the LINQ to SQL provider creates exactly the same SQL for both queries:
SELECT [t0].[Id], [t0].[Name] FROM [dbo].[User] AS [t0] WHERE [t0].[Id] = @p0
I expect the same to apply to the Entity Framework.
If I were to choose one, I would choose the second version, because it is more concise, without loss of clarity. In fact, I would say that this is more understandable - there is less noise for keywords, so the business logic stands out more.
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