I'd prefer the first one, since the second one is not portable -
select EmployeeName = empName from employees
is either a syntax error (at least in SQLite and Oracle), or it might not give you what you expect (comparing two columns EmployeeName and empName and returning the comparison result as a boolean/integer), whereas
select empName EmployeeName from employees
is the same as
select empName as EmployeeName from employees
which is my preferred variant.
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