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There is no issue of efficiency.
You can construct a "SELECT/ENDSELECT" structure with IF/ELSE/ENDIF statements, but unless it was very small it would become pretty hard to read, understand and update.
Use a SELECT structure when you only ever want one of the conditions to be true, i.e. the CASEs are all mutually exclusive.
Use IF structures when more than one of the conditions may be true.
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