The percentages between the query plans are meaningless to compare outright. You must benchmark the queries to have a valid comparison. Additionally, small row counts have a tendency to hide performance differences between indexing strategies. By increasing the row count to 10 million you can gain a clearer picture of the performance differences.
There is a sample script that creates 3 tables, your two from above, and a third with both a clustered and non-clustered index.
USE [tempdb]
GO
SET ANSI_NULLS ON
GO
SET QUOTED_IDENTIFIER ON
GO
SET ANSI_PADDING ON
GO
CREATE TABLE [dbo].[t1](
[id] [int] IDENTITY(1,1) NOT NULL,
[c1] [varchar](200) NULL
) ON [PRIMARY]
CREATE TABLE [dbo].[t2](
[id] [int] IDENTITY(1,1) NOT NULL,
[c1] [varchar](200) NULL
) ON [PRIMARY]
CREATE TABLE [dbo].[t3](
[id] [int] IDENTITY(1,1) NOT NULL,
[c1] [varchar](200) NULL
) ON [PRIMARY]
GO
CREATE CLUSTERED INDEX CIX_t1 ON t1(id)
CREATE NONCLUSTERED INDEX IX_t2 ON t2(id)
CREATE CLUSTERED INDEX CIX_t3 ON t3(id)
CREATE NONCLUSTERED INDEX IX_t3 ON t3(id)
Populate the tables with 10 million rows
DECLARE @i INT
DECLARE @j int
DECLARE @t DATETIME
SET NOCOUNT ON
SET @t = CURRENT_TIMESTAMP
SET @i = 0
WHILE @i < 10000000
BEGIN
--populate with strings with a length between 100 and 200
INSERT INTO t1 (c1) VALUES (REPLICATE('x', 101+ CAST(RAND(@i) * 100 AS INT)))
SET @i = @i + 1
END
PRINT 'Time to populate t1: '+ CAST(DATEDIFF(ms, @t, CURRENT_TIMESTAMP) AS VARCHAR(10)) + ' ms'
SET @t = CURRENT_TIMESTAMP
SET @i = 0
WHILE @i < 10000000
BEGIN
--populate with strings with a length between 100 and 200
INSERT INTO t2 (c1) VALUES (REPLICATE('x', 101+ CAST(RAND(@i) * 100 AS INT)))
SET @i = @i + 1
END
PRINT 'Time to populate t3: '+ CAST(DATEDIFF(ms, @t, CURRENT_TIMESTAMP) AS VARCHAR(10)) + ' ms'
SET @t = CURRENT_TIMESTAMP
SET @i = 0
WHILE @i < 10000000
BEGIN
--populate with strings with a length between 100 and 200
INSERT INTO t3 (c1) VALUES (REPLICATE('x', 101+ CAST(RAND(@i) * 100 AS INT)))
SET @i = @i + 1
END
PRINT 'Time to populate t3: '+ CAST(DATEDIFF(ms, @t, CURRENT_TIMESTAMP) AS VARCHAR(10)) + ' ms'
We can use sys.dm_db_index_physical_stats to see the size on disk of the indexes.
SELECT OBJECT_NAME(OBJECT_ID) table_name, index_id, index_type_desc,
record_count, page_count, page_count / 128.0 size_in_mb, avg_record_size_in_bytes
FROM sys.dm_db_index_physical_stats(DB_ID(), OBJECT_ID('t1'), NULL, NULL, 'detailed')
WHERE index_level = 0
UNION ALL
SELECT OBJECT_NAME(OBJECT_ID) table_name, index_id, index_type_desc,
record_count, page_count, page_count / 128.0 size_in_mb, avg_record_size_in_bytes
FROM sys.dm_db_index_physical_stats(DB_ID(), OBJECT_ID('t2'), NULL, NULL, 'detailed')
WHERE index_level = 0
UNION ALL
SELECT OBJECT_NAME(OBJECT_ID) table_name, index_id, index_type_desc,
record_count, page_count, page_count / 128.0 size_in_mb, avg_record_size_in_bytes
FROM sys.dm_db_index_physical_stats(DB_ID(), OBJECT_ID('t3'), NULL, NULL, 'detailed')
WHERE index_level = 0
And the results:
table_name index_id page_count size_in_mb avg_record_size_in_bytes index_type_desc
t1 1 211698 1653.890625 167.543 CLUSTERED INDEX
t2 0 209163 1634.085937 165.543 HEAP
t2 2 22272 174.000000 16 NONCLUSTERED INDEX
t3 1 211698 1653.890625 167.543 CLUSTERED INDEX
t3 2 12361 96.570312 8 NONCLUSTERED INDEX
T1's clustered index is around 1.6 GB in size. T2's non-clustered index is 170 MB (90% savings in IO). T3's non-clustered index is 97 MB, or about 95% less IO than T1.
So, based off of the IO required, the original query plan should have been more along the lines of 10%/90%, not 38%/62%. Also, since the non-clustered index is likely to fit entirely in memory, the difference may be greater still, as disk IO is very expensive.