I need to check for the existence of at least one record in an entity with filters. Is it cheaper to do a $Count = true or $Top = 1? I know in SQL, a TOP would be cheaper but wasn't sure if SQL is being queried under the covers.
Yes, there is a SQL database behind the scene. F&O OData service exposes data entities. And data entities are implemented as views in SQL database (plus extra logic in the application layer).
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