in-line view vs subquery

[dataMart87]

Is there a difference between an in-line view and a subquery?  If so, what is the difference?

[RichardinOz]

An in-line view can be reused.

Is there a difference in the way a query is executed using either an in-line view or a subquery?  Possibly, but this would be up to the query optimiser to determine. 

Is there a difference in the way a query is developed using either an in-line view or a subquery? For a complex query it may be easier to design and test one or more in-line queries independent of the main query.  There may also be benefits for code maintenance.

Richard