SET QUOTED_IDENTIFIER ON vs SET QUOTED_IDENTIFIER OFF

What are the differences between SET QUOTED_IDENTIFIER ON and SET QUOTED_IDENTIFIER OFF [SET QUOTED_IDENTIFIER ON vs SET QUOTED_IDENTIFIER OFF]?

	SET QUOTED_IDENTIFIER ON	SET QUOTED_IDENTIFIER OFF
Use	It is treated as IDENTIFIER Allows characters enclosed with double quotes[“”] for Object names	It is treated as Literal OR Value  Returns the string value enclosed with double quotes[“”] as value
	SET QUOTED_IDENTIFIER ON CREATE TABLE "Child"(RecordId int IDENTITY(100,1)) GO RESULT: Command(s) completed successfully.	SET QUOTED_IDENTIFIER OFF CREATE TABLE "Child"(RecordId int IDENTITY(100,1)) GO RESULT: Msg 102, Level 15, State 1, Line 2 Incorrect syntax near 'Child'.
	CREATE TABLE Child(RecordId int IDENTITY(100,1)) GO INSERT Child DEFAULT VALUES GO SET QUOTED_IDENTIFIER ON SELECT "RecordId" FROM Child RESULT: RecordId 100	CREATE TABLE Child(RecordId int IDENTITY(100,1)) GO INSERT Child DEFAULT VALUES GO SET QUOTED_IDENTIFIER OFF SELECT "RecordId" FROM Child RESULT: RecordId
	SET QUOTED_IDENTIFIER ON SELECT "RecordId" RESULT: Msg 207, Level 16, State 1, Line 2 Invalid column name 'RecordId'.	SET QUOTED_IDENTIFIER OFF SELECT "RecordId" RESULT: RecordId
	Best practice is to use the SET QUOTED_IDENTIFIER ON setting.	Avoid using SET QUOTED_IDENTIFIER OFF setting. As more and more new features require this setting value to be ON. For example while working with Filtered Indexes SET QUOTED_IDENTIFIER setting should be ON otherwise we will get into an exception.
Objects which are created with SET QUTOED IDENTIFIER ON/OFF	SELECT OBJECT_NAME(object_id) FROM sys.sql_modules WHERE uses_quoted_identifier = 1	SELECT OBJECT_NAME(object_id) FROM sys.sql_modules WHERE uses_quoted_identifier = 0

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• DECIMAL/NUMERIC vs REAL
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• DATETIMEOFFSET vs TIME
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• TEXT vs VARCHAR(MAX)
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• IMAGE vs VARBINARY(MAX)
• CAST vs CONVERT
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• UNION vs UNION ALL
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• Temporary Table vs Temporary Variable
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• RAISERROR vs THROW
• Function vs Stored Procedure
• QUOTED_IDENTIFIER ON vs QUOTED_IDENTIFIER OFF