По-разному идет обработка

FUNCTION CHANGE_MESSAGE(
    IN_OWNER IN VARCHAR2,
    IN_TABLE_NAME IN VARCHAR2) RETURN VARCHAR2
IS
  CURSOR COMMENT_CUR
  IS
     SELECT
        T1.COMMENTS
     FROM
        ALL_TAB_COMMENTS T1
     WHERE
        (T1.OWNER = UPPER(IN_OWNER)) AND
        (T1.TABLE_NAME = UPPER(IN_TABLE_NAME));
    v_MSG VARCHAR2(250);
BEGIN
    OPEN COMMENT_CUR;
    FETCH COMMENT_CUR INTO v_MSG;
    CLOSE COMMENT_CUR;
    RETURN v_MSG;
END;

PROCEDURE PRINT_PROBA_COM(
    IN_OUT_REPORT_CURSOR IN OUT ASU.PB_A.REPORT_CUR_TYPE, --REF CURSOR
    IN_OWNER IN ALL_TAB_COMMENTS.OWNER%TYPE,
    IN_TABLE_NAME IN ALL_TAB_COMMENTS.TABLE_NAME%TYPE)
  IS
  BEGIN
    OPEN IN_OUT_REPORT_CURSOR FOR
      SELECT
        T1.OWNER,
        T1.TABLE_NAME,
        T1.COMMENTS
      FROM
        ALL_TAB_COMMENTS T1
      WHERE
        (T1.OWNER = UPPER(IN_OWNER)) AND
        (T1.TABLE_NAME = UPPER(IN_TABLE_NAME));
  END;

define sql="select count(*) as cnt from all_tab_comments"

create or replace package TmpPkg
as
type refcur is ref cursor;
function Cursor return int;
function RefCursor return refcur;
end TmpPkg;
/

create or replace package body TmpPkg
as
--
function Cursor return int
is
begin
  for x in (&sql) loop
    return x.cnt;
  end loop;
end Cursor;
--
function RefCursor return refcur
is
  c refcur;
begin
  open c for &sql;
  return c;
end RefCursor;
--
end TmpPkg;
/

--1
select TmpPkg.Cursor from dual;
--2
var c refcursor
exec :c := TmpPkg.RefCursor
print c
--3
select * from (&sql);

 9.2.0.8> 1<3, 2=3
10.2.0.3> 1<3, 2=1