Is it better to delete or declare new temporary tables for SQL stored procedures?

Question

I have a stored procedure with several steps. Two steps require use DECLARE TABLE, but I do not require these tables at the same time.

There are 2 columns in the tables BIGINTand can contain up to 100 rows.

Is it better to declare two tables or DELETEand reuse one?

EDIT: If you're interested, this is a continuation of the stored procedure developed in this question

Answer 1

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Answer 2

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