Microsoft has extended the support of inline variable initialization feature from the programming languages in to T-SQL in SQL Server 2008.
When we want to declare and initialize a value to variable in T- SQL, we need to do it is two steps (declaration & initialization) as shown in the example
DECLARE @V_Value DATETIME
SET @V_Value =GETDATE()
In SQL Server 2008 this can be simplified by combining both the lines into a single steps as we do in programming languages
DECLARE @V_Value DATETIME = GETDATE()
Even though it is a very small feature, it helps the developers who have the technical background for programmig languages like JAVA, C#.NET , VB.NET etc