SQL Server parses the statement and validates it, ignoring any if conditionals. This is why the following also fails:
IF 1 = 1
BEGIN
CREATE TABLE #foo(id INT);
END
ELSE
BEGIN
CREATE TABLE #foo(id INT);
END
Whether you hit Execute or just Parse, this results in:
Msg 2714, Level 16, State 1
There is already an object named '#foo' in the database.
SQL Server doesn't know or care which branch of a conditional will be entered; it validates all of the statements in a batch anyway. You can do things like (due to deferred name resolution):
IF <something>
BEGIN
SELECT foo FROM dbo.Table_That_Does_Not_Exist;
END
But you can't do:
IF <something>
BEGIN
SELECT column_that_does_not_exist FROM dbo.Table_That_Does;
END
The workaround, typically, is to use dynamic SQL:
IF <something>
BEGIN
DECLARE @sql NVARCHAR(MAX);
SET @sql = N'SELECT column_that_does_not_exist FROM dbo.Table_That_Does;';
EXEC sp_executesql @sql;
END
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