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answers:

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Is there a difference in performance between TOP and SET ROWCOUNT or do they just get executed in the same manner?

+2  A: 

Yes, functionally they are the same thing. As far as I know there are no significant performance differences between the two.

Just one thing to note is that once you have set rowcount this will persist for the life of the connection so make sure you reset it to 0 once you are done with it.

Andrew Hare
http://stackoverflow.com/questions/863714/sql-rowcount-vs-top - has few other differences listed between these two, incase anyone is interested.
VoodooChild