To NULL or not to NULL, the answer is still NULL
I randomly came across this post by Paul White while reading this question on StackOverflow.
I don’t have much to add to Paul’s excellent little trick here, other than to say this exact situation came up last week for me and I was kinda wishing Microsoft would add the “IS DISTINCT FROM” operator to MSSQL.
Great tip, I’m going to have to share this one at work.