Table Joins!

Just curious if anyone has any in depth knowledge of how table join filtering works:

SELECT col1
FROM tbl1 a
INNER JOIN tbl2 b
ON a.col2 = b.col2
AND a.col3 = 1

(versus)

SELECT col1
FROM tbl1 a
INNER JOIN tbl2 b
ON a.col2 = b.col2
WHERE a.col3 = 1

Running some simple tests, the executions plans look identical. Does anyone know if/when either of these options would be preferential over the other? This is a rather difficult topic to Google and find any decent information.

Thanks!