Convert Access With Multiple Columns?

I am converting some access to SQL at work and I am having a problem with a query that uses the access FIRST function

My query looks like this in access

SELECT
TBL1.ID
, FIRST(TBL1.Code) AS FirstCode
FROM
TBL1
WHERE
TBL1.Marker = 'X'
AND Left(ID,1) IN('A','B','C','D','E')
GROUP BY
ID

I have tried to convert it using a slightly different method. So instead of picking the first value of the Code field that appears in the select, (which is what access would do and SQL can’t do as far as I’m aware). I first select the ID and code with the highest value associated with them. The below script is what I did. I would’ve thought they would produce the same number of records but they don’t.

SELECT
ID
, Code FirstCode
FROM
(
SELECT
ID
, Code
, MAX(Value) MaxValue
FROM
TBL1
WHERE
TBL1.Marker = 'X'
AND LEFT(ID,1) IN('A','B','C','D','E')
GROUP BY
ID
, Code
) T1