Are the only logistial issues that I might try to drop a table that doesn't exist after SQL is (re-)started... ?
No the issue is, if it's a permanent table (not a # table), you might try using it after SQL restarts and it won't be there, neither will the permissions to create and drop.
So, are you thinking about a temp table (CREATE TABLE #temp or CREATE TABLE ##temp) or a permanent table in TempDB (Create Table TempDB.dbo.MyTable)?
If you're thinking about a #table, then there are no concerns.
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