In the case of assignment to a single record and filtering on an Id, there is zero impact on your governor usage. It won't affect CPU Time, and if you were already enforcing exactly one result by assigning to a single record, it won't affect heap size or query rows either. Obviously it won't affect number of queries. I can't think of any other relevant governors here.
In regards to CPU Time, note from Execution Governors and Limits (emphasis mine):
CPU time is calculated for all executions on the Salesforce application servers occurring in one Apex transaction. CPU time is calculated for the executing Apex code, and for any processes that are called from this code, such as package code and workflows. CPU time is private for a transaction and is isolated from other transactions. Operations that don’t consume application server CPU time aren’t counted toward CPU time. For example, the portion of execution time spent in the database for DML, SOQL, and SOSL isn’t counted, nor is waiting time for Apex callouts.
In terms of the Query Plan
, there is no impact either, to Cardinality
nor Cost
. Note that only the most efficient plan is used, so while there is a curious third plan evaluated when you add the LIMIT
clause, it does not effect run-time performance of the query.
Filter On Id, No Limit
- Cardinality: 1
- Cost: 0.00005636343140570398
Screenshot:

Filter On Id, With Limit
- Cardinality: 1
- Cost: 0.000056363431140570398
- Screenshot:
Filter On Name, No Limit
- Cardinality: 1
- Cost: 0.00016909029421711193
Screenshot:

Filter On Name, With Limit
- Cardinality: 1
- Cost: 0.00016909029421711193
Screenshot:
