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I do agree that the execution time between them is negligible, but it is just good practice to use the not statement. You don't want to have an empty block. It may have to go into the block and then see that it is empty which would take time, but compilers should optimize around that.
I would think that it would be faster to use a try/catch block on the rs.close, then it wouldnt have to do anything extra unless the file was null which i am assuming isnt going to happen very often.
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