I want to know if we delete List items and then restore same items from recycle bin, then they will be restored with new IDs and GUIDs or with the old IDs as before deleting?
Restored items will have the original IDs and Unique IDs.
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SPListItem.ID (int) and SPListItem.UniqueID (Guid) will retain the values and will be same as the old ones. – Paul Strupeikis Feb 24 '16 at 12:33