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The below blogs might help you,
https://developer.salesforce.com/forums/?id=906F0000000AdewIAC
https://salesforce.stackexchange.com/questions/130937/in-soql-difference-between-passing-list-of-id-or-list-of-sobject-in-where-in-cl
https://developer.salesforce.com/forums/?id=906F00000008yz9IAA