The setting of SET SHOWPLAN_TEXT is set at execute or run time and not at parse time.
When SET SHOWPLAN_TEXT is ON, SQL Server returns execution information for each Transact-SQL statement without executing it. After this option is set ON, information about all subsequent Transact-SQL statements is returned until the option is set OFF. For example, if a CREATE TABLE statement is executed while SET SHOWPLAN_TEXT is ON, SQL Server returns an error message from a subsequent SELECT statement involving that same table; the specified table does not exist. Therefore, subsequent references to this table fail.
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