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Debugging slow query in PL / pgSQL

not qualify as a FAQ, but a recurring question in the list pgsql-es-help is why a query to run direct X takes a while but when run in a PL / pgSQL is delayed much longer? In a recent example was 1000 times slower in PL / pgSQL, so it is important to know what is happening.

The reason for this slowness is related to the implementation of plans prepared in consultation, as opposed implementation built using a plan for the execution &