What have more performance? 2Ifs or Assignment a variable?

I have 2 different code: Number 1: That code i assignment a variable 'list'

def exemple1(param: List[str]):
    list = [] if param is None else param
    category = list(
        set(param if CONDITION else ["CampaignCategory"] + param)
    )
    return category

Number 2: That code i dont assignment a variable, but i write 2 ifs: ( ([] if param is None else param)). And they test the same thing

def exemple2(param: List[str]):
    category = list(
        set(
            ([] if param is None else param)
            if CONDITION
            else ["CampaignCategory"] + ([] if param is None else param)
        )
    )
    return category

Who is better, two equal Ifs, or assignment a variable?