Introduction
You probably already know that it’s important to be aware of data types when writing queries, and that implicit conversions between types can lead to poor query performance.
Some people have gone so far as to write scripts to search the plan cache for CONVERT_IMPLICIT elements, and others routinely inspect plans for that type of thing when tuning.
Now, that’s all good, as far as it goes. It may surprise you to learn that not all implicit conversions are visible in query plans, and there are other important factors to consider too.