Now, multiple online articles suggest to use only when data is huge and not for small amount of data
To put it simply, that's just wrong. If you need to create a temp table for a single row, do so.
SQL DBA,SQL Server MVP(07, 08, 09) Prosecutor James Blackburn, in closing argument in the Fatal Vision murders trial: "If in the future, you should cry a tear, cry one for them [the murder victims]. If in the future, you should say a prayer, say one for them. And if in the future, you should light a candle, light one for them."