A Microsoft extension to the ANSI SQL language that includes procedural programming, local variables, and various support functions.
On INSERT this won't matter, as the INT will be implicitly converted to TINYINT. On INSERT the parameter type is always converted to the column type, and the implicit conversion itself is very, very inexpensive.
On SELECT when passing the parameter in the WHERE clause, this matters much more as INT has a higher data type precedence than TINYINT, and will cause the column values to be converted to the parameter type, instead of vice-versa, requiring a conversion for each row and preventing index use.