Diference between SQL and Expert Register Assistance

Hi experts,

I want to performance my reports.

I have a "Command" with SQL. ( select * from table)

And I have a Formula in the Expert Register Assistance that is :

{Comando.ANYO_CASO} = {?Año de Selección} or

{Comando.ANYO_CASO} = {?Año de Selección}-1 or

{Comando.ANYO_CASO} = {?Año de Selección}-2 or

{Comando.ANYO_CIERRE} = {?Año de Selección} or

{Comando.ANYO_CIERRE} = {?Año de Selección}-1 or

{Comando.ANYO_CIERRE} = {?Año de Selección}-2 or

What is the diference of the performance to put the Filter in the SQL or in the Expert Selection???? Because all the report is doing ...