For a returning sequence of methods (e.g. ToListAsync, ToArrayAsync), I do not expect a difference.
( First, FirstOrDefault, Single, Min, Max, Sum ..) . , , IQueryable<T> vs IEnumerable<T>. , , .
, EF Core , IQueryable<T>, , IEnumerable<T> , , , LINQ.
P.S. . IQueryable IQueryProvider ( System.Linq System.Core.dll) > Execute. , EF Core custom IAsyncQueryProvider ( Microsoft.EntityFrameworkCore.Query.Internal Microsoft.EntityFrameworkCore.dll). , , / BCL , .