I find posts like this to be more harmful than useful.
1. In 99.999% of the cases the performance difference between the two options is so small that it doesn't have any effect on the user experience.
As a developer you will only spend your time (and make the code less maintainable) if you try to improve the program performance with such tweaks.
2. It is also difficult to correctly measure the effects of these micro-optimizations.
Specifically in this case, based on my tests, there is ZERO difference between the two options.
I tested it with this code:
Sub Activity_Create(FirstTime As Boolean)
Dim b As Boolean = False
Dim m As Int = 10000000
Dim n As Long = DateTime.Now
For i = 1 To m
If b = False Then
End If
Next
Log(DateTime.Now - n) '76
Dim n As Long = DateTime.Now
For i = 1 To m
If Not(b) Then
End If
Next
Log(DateTime.Now - n) '42
n = DateTime.Now
For i = 1 To m
If b = False Then
End If
Next
Log(DateTime.Now - n) '43
Dim n As Long = DateTime.Now
For i = 1 To m
If Not(b) Then
End If
Next
Log(DateTime.Now - n) '43
End Sub