This examples are equal.
DDL:
CREATE TABLE dbo.[WorkOut]
(
    [WorkOutID] [bigint] IDENTITY(1,1) NOT NULL PRIMARY KEY,
    [TimeSheetDate] [datetime] NOT NULL,
    [DateOut] [datetime] NOT NULL,
    [EmployeeID] [int] NOT NULL,
    [IsMainWorkPlace] [bit] NOT NULL,
    [DepartmentUID] [uniqueidentifier] NOT NULL,
    [WorkPlaceUID] [uniqueidentifier] NULL,
    [TeamUID] [uniqueidentifier] NULL,
    [WorkShiftCD] [nvarchar](10) NULL,
    [WorkHours] [real] NULL,
    [AbsenceCode] [varchar](25) NULL,
    [PaymentType] [char](2) NULL,
    [CategoryID] [int] NULL
)
Query:
SELECT wo.WorkOutID, wo.TimeSheetDate 
FROM dbo.WorkOut wo
GROUP BY wo.WorkOutID, wo.TimeSheetDate
SELECT DISTINCT wo.WorkOutID, wo.TimeSheetDate 
FROM dbo.WorkOut wo
SELECT wo.DateOut, wo.EmployeeID
FROM dbo.WorkOut wo
GROUP BY wo.DateOut, wo.EmployeeID
SELECT DISTINCT wo.DateOut, wo.EmployeeID 
FROM dbo.WorkOut wo
Execution plan:
