Employee.objects.filter(boss__salary__lte=F('salary'))
Find me employee objects which have a boss salary less than or equal to the salary.
Find me employee objects which have a boss salary less than or equal to the salary.
There's a huge performance difference involved.
It is however, a somewhat common practice of django devs to to do some post-processing on a queryset in Python. totally acceptable for small querysets with complicated logic, but, yeah, obviously unacceptable for large performance critical queries.
For the 99% use case, the performance hit fo the ORM is not significant enough to matter. Most projects have many tables, but only one table that actually needs to have any speed optimizations. That one table can go in NoSQL and the rest can be handled by a ORM.