It's because the sorting rules of unicode characters are more complicated than sorting rules for non-unicode characters.
But, things are not as simple as varchar vs nvarchar
You also have to consider SQL Collation vs Windows Collation as explained here.
SQL Server performs string comparisons of non-Unicode data defined
with a Windows collation by using Unicode sorting rules. Because these
rules are much more complex than non-Unicode sorting rules, they are
more resource-intensive. So, although Unicode sorting rules are
frequently more expensive, there is generally little difference in
performance between Unicode data and non-Unicode data defined with a
Windows collation.
As it's stated, for Windows Collation, SQL Server will use unicode sorting rules for varchar, hence you will have no performance gain.
Here is an example:
-- Server default collation is Latin1_General_CI_AS
create table test
(
testid int identity primary key,
v varchar(36) COLLATE Latin1_General_CI_AS, --windows collation
v_sql varchar(36) COLLATE SQL_Latin1_General_CP1_CI_AS, --sql collation
nv nvarchar(36),
filler char(500)
)
go
set nocount on
set statistics time off
insert test (v, nv)
select CAST (newid() as varchar(36)),
CAST (newid() as nvarchar(36))
go 1000000
set statistics time on
-- search utf8 string
select COUNT(1) from test where v_sql like '%abcd%' option (maxdop 1)
-- CPU time = 625 ms, elapsed time = 620 ms.
-- search utf8 string
select COUNT(1) from test where v like '%abcd%' option (maxdop 1)
-- CPU time = 3141 ms, elapsed time = 3389 ms.
-- search utf8 string using unicode (uses convert_implicit)
select COUNT(1) from test where v like N'%abcd%' option (maxdop 1)
-- CPU time = 3203 ms, elapsed time = 3209 ms.
-- search unicode string
select COUNT(1) from test where nv like N'%abcd%' option (maxdop 1)
-- CPU time = 3156 ms, elapsed time = 3151 ms.
As you can see, there is no difference between varchar and nvarchar with windows collation.
Note: It seems that SQL collations are only included for legacy purpose and should not be used for new projects (even if they seem to have better performance).