I know that the following two queries will produce the exact same results.
But will the compiler compile:

SELECT U.UserID, U.UserName, P.Printer_Name
FROM User U
INNER JOIN Printer P
ON(U.UserID = P.UserID)

the exact same as:

SELECT U.UserID, U.UserName, P.Printer_Name
FROM User U, Printer P
WHERE U.UserID = P.UserID

Is there a benefit, cost-wise, to using one over the other?