SQL 2000 did handle table variables differently than prior versions of SQL Server. They didn't have them, it was a new feature. It hasn't changed, mechanically, since then.
Here's some data on how table variables work: http://sqlinthewild.co.za/index.php/2010/10/12/a-trio-of-table-variables/
Here's some more data on both: http://sqlinthewild.co.za/index.php/2007/12/19/temp-tables-and-table-variables/
Bing/Google the subject, you'll find the data you need pretty readily.
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