select * from table where id not in (select top 100 id from table order by id desc)

select * from table left outer join (select top 100 id as tId from table order by id desc) t on t.tId = table.id where t.tId is null

go
if OBJECT_ID('tbl')is not null
drop table tbl
go
create table tbl(
id int identity(1,1),
QQ VARCHAR(10)
)
go
declare @a int
set @a=1
while @a<=1000000
begin
insert tbl
select ltrim(cast(RAND()*1000000000 as int))
set @a=@a+1
end
select * from tbl where id not in (select top 100 id from tbl order by id desc)
--110万条数据不加任何索引第一次30s，第二次24s
select * from tbl left join 
(select top 100 id as tId from tbl order by id desc) t 
on t.tId = tbl.id where t.tId is null
--110万条数据不加任何索引第一次24s，第二次24s