The following queries lead to the following explain:

EXPLAIN(
 
WITH salaries_count AS (
    SELECT 
        CASE WHEN income < 20000 THEN 'Low Salary'
             WHEN income <= 50000 THEN 'Average Salary'
             ELSE 'High Salary' 
        END AS salary_category,
        COUNT(*) AS sc_count
    FROM accounts
    GROUP BY salary_category
)
 
SELECT salary_levels.salary_category AS category, 
       COALESCE(salaries_count.sc_count, 0) AS accounts_count
FROM (VALUES ('Low Salary'), ('Average Salary'), ('High Salary')) 
    AS salary_levels(salary_category)
LEFT JOIN salaries_count 
ON salary_levels.salary_category = salaries_count.salary_category
);
 
 
Hash Left Join  (cost=1.23..1.29 rows=3 width=40)  -- Left join between predefined VALUES table and aggregated salary categories.
   Hash Cond: ("*VALUES*".column1 = salaries_count.salary_category)  -- Matching the predefined salary categories to the aggregated results.
   ->  Values Scan on "*VALUES*"  (cost=0.00..0.04 rows=3 width=32)  -- Scanning ('Low Salary', 'Average Salary', 'High Salary').
   ->  Hash  (cost=1.18..1.18 rows=4 width=40)  -- Hashing the aggregated salary data before performing the join.
         ->  Subquery Scan on salaries_count  (cost=1.08..1.18 rows=4 width=40)  -- Wrapping the aggregated salary data in a subquery.
               ->  HashAggregate  (cost=1.08..1.14 rows=4 width=40)  -- Aggregating the salary categories after classification.
                     Group Key: CASE WHEN (accounts.income < 20000) THEN 'Low Salary'::text  
                                        WHEN (accounts.income <= 50000) THEN 'Average Salary'::text  
                                        ELSE 'High Salary'::text END  -- Aggregating based on CASE WHEN logic.
                     ->  Seq Scan on accounts  (cost=0.00..1.06 rows=4 width=32)  -- Scanning accounts **only once** for classification.
 

while the following query produce a different version plan

EXPLAIN(
 
WITH salaries_count AS (
    SELECT salary_category, COUNT(*) AS sc_count
    FROM (
        SELECT 'Low Salary' AS salary_category FROM Accounts WHERE income < 20000
        UNION ALL
        SELECT 'Average Salary' FROM Accounts WHERE income <=50000  and income >= 20000
        UNION ALL
        SELECT 'High Salary' FROM Accounts WHERE income > 50000
    ) categorized
    GROUP BY salary_category
)
 
SELECT salary_levels.salary_category AS category, 
       COALESCE(salaries_count.sc_count, 0) AS accounts_count
FROM (VALUES ('Low Salary'), ('Average Salary'), ('High Salary')) 
    AS salary_levels(salary_category)
LEFT JOIN salaries_count 
ON salary_levels.salary_category = salaries_count.salary_category
);
 
 
Hash Right Join  (cost=3.29..3.43 rows=3 width=40)  -- Right join between the aggregated salary categories and predefined VALUES table.
   Hash Cond: (('Low Salary'::text) = "*VALUES*".column1)  -- Matching the 'Low Salary' category with the predefined values.
   ->  HashAggregate  (cost=3.21..3.26 rows=5 width=40)  -- Aggregating the salary categories after classification.
         Group Key: ('Low Salary'::text)  -- The aggregation groups by salary category.
         ->  Append  (cost=0.00..3.19 rows=5 width=32)  -- Combining three separate scans into one.
               ->  Seq Scan on accounts  (cost=0.00..1.05 rows=1 width=32)  -- Scanning accounts where income < 20,000.
                     Filter: (income < 20000)  -- Filtering for 'Low Salary' category.
               ->  Seq Scan on accounts accounts_1  (cost=0.00..1.06 rows=1 width=32)  -- Scanning accounts for 'Average Salary'.
                     Filter: ((income <= 50000) AND (income >= 20000))  -- Filtering for the 'Average Salary' category.
               ->  Seq Scan on accounts accounts_2  (cost=0.00..1.05 rows=3 width=32)  -- Scanning accounts for 'High Salary'.
                     Filter: (income > 50000)  -- Filtering for 'High Salary' category.
   ->  Hash  (cost=0.04..0.04 rows=3 width=32)  -- Hash table built for predefined salary categories.
         ->  Values Scan on "*VALUES*"  (cost=0.00..0.04 rows=3 width=32)  -- Scanning ('Low Salary', 'Average Salary', 'High Salary').