калькуляционные поля в конструкции where

select 
	id, 
	case id 
		when 1 then 0 
		else 1 
	end as C1,
	case id 
		when 2 then 0 
		else 1 
	end as C2,
	....
from #testt
where C1 > 0 OR C2 > 0

declare @t table(id int)
insert into @t 
select 1 union all
select 2 union all
select 3

select id, c1, c2
  from @t
  cross apply (select case id when 1 then 0 else 1 end as c1
                     ,case id when 2 then 0 else 1 end as c2
               ) as tt
 where c1 > 0 or c2 > 0

id          c1          c2
----------- ----------- -----------
1           0           1
2           1           0
3           1           1

(3 row(s) affected)