Inner join vs Where

No! The same execution plan, look at these two tables:

CREATE TABLE table1 (
  id INT,
  name VARCHAR(20)
);

CREATE TABLE table2 (
  id INT,
  name VARCHAR(20)
);

The execution plan for the query using the inner join:

-- with inner join

EXPLAIN PLAN FOR
SELECT * FROM table1 t1
INNER JOIN table2 t2 ON t1.id = t2.id;

SELECT *
FROM TABLE (DBMS_XPLAN.DISPLAY);

-- 0 select statement
-- 1 hash join (access("T1"."ID"="T2"."ID"))
-- 2 table access full table1
-- 3 table access full table2

And the execution plan for the query using a WHERE clause.

-- with where clause

EXPLAIN PLAN FOR
SELECT * FROM table1 t1, table2 t2
WHERE t1.id = t2.id;

SELECT *
FROM TABLE (DBMS_XPLAN.DISPLAY);

-- 0 select statement
-- 1 hash join (access("T1"."ID"="T2"."ID"))
-- 2 table access full table1
-- 3 table access full table2