AMDP APPLY_FILTER before or after SELECT query

Dear Experts,

I found two different types of approaches of using SELECT-OPTIONS in an AMDP method as follows. Please help me with understanding the difference and significance.

Case #1:

<int_tab1> = APPLY_FILTER ( <database_table>, :<sel_opt> ).

<int_tab2> = select ... from <int_tab1>

Case #2:

select ... from <db_table> into table @(int_tab1)

<int_tab2> = APPLY_FILTER ( <int_tab1>, :<sel_opt> ).

Thanks in advance.