Select statment performance degradation when using DISTINCT with parameters?

The problem isn't that DISTINCT is causing a performance degradation with parameters, it's that the rest of the query isn't being optimized away in the parameterized query because the optimizer won't just optimize away all of the joins using 1=@IS_ADMINISTRATOR like it will with just 1=1. It won't optimize the joins away without distinct because it needs to return duplicates based on the result of the joins.

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