Does it matter how dynamic arrays are passed/returned to/from a routine?

I was implementing a routine that should return a dynamic array and wondered if the produced code of a function and a procedure with a var parameter are different. So, i setup a simple test:

type
  TMyRec = record
    O: TObject;
    S: String;
  end;

  TMyRecArray = array of TMyRec;

function BuildRecArray: TMyRecArray;
begin
  SetLength(Result, 1);
  Result[0].O := nil;
  Result[0].S := 'x';
end;

procedure BuildRecArray(var Result: TMyRecArray);
begin
  SetLength(Result, 1);
  Result[0].O := nil;
  Result[0].S := 'x';
end;

var
  Result: TMyRecArray;

begin
  BuildRecArray(Result); //or Result := BuildRecArray
end.

Looking at the generated assembly revealed that the function version (returns the array in the result) leads to bigger code when compared with the procedure version (pass the array as a var parameter). More: the code difference is due to an implicit exception frame which is known to impact performance.

And what about the caller code? Again the function version generates more code (creates a temporary variable and calls FPC_DYNARRAY_DECR_REF).

In short: yes, it matters.