Technically, in Option 1 you are creating a new instance of a variable 'Vector2 position = transform.position;' This means that you are allocating memory space for the information the same way as Option2.
If we break down the rest of the code, you can think of code as a series of operators and each operator is a jump / calculation made by the CPU.
Breaking Down Option 1:
private void Option1()
{
// Memory allocation, =, and reference call '.'
Vector2 position = transform.position;
// Reference call, =, reference call, +
position.x = position.x + 0.1f;
// reference call, =
transform.position = position;
}
Through those lets say "they take the same amount of processing time", so 9 actions took place.
Breaking down Option2:
private void Option2()
{
// Reference call, =, memory allocation, reference call, +, reference call);
transform.position = new Vector2(transform.position.x + .1f, transform.position.y);
}
Through those lets say "they take the same amount of processing time", so 6 actions took place.
Based on just generalizing the actions to the same time, Option2 will take 2/3 the time that Option1 will.
Note: This is a number so insignificant with today's processors that unless you are doing this calculation 1,000+ times per frame it doesn't matter.