http://msdn.microsoft.com/en-us/library/ms190690(v=sql.105).aspx

try this

if OBJECT_ID('tempdb..#t') is not null

drop table #t1

SELECT TOP 100000

IDENTITY(INT,1,1) AS N INTO #t

FROM Master.dbo.SysColumns sc1

SELECT count(n) FROM #t

--==================================================

if OBJECT_ID('tempdb..#t1') is not null

drop table #t1

SELECT TOP 100000

IDENTITY(INT,1,1) AS N INTO #t1

FROM Master.dbo.SysColumns sc1,

Master.dbo.SysColumns sc2

SELECT count(n) FROM #t1

do you see the difference in rows returned?