When is `x IS NOT NULL` not the same as `NOT(x IS NULL)`
- by Mark Hurd
For what x is
The expression x IS NOT NULL is not equal to NOT(x IS NULL), as is the case in 2VL
(quote from this answer, which is quoting Fabian Pascal Practical Issues in Database Management - A Reference for the Thinking Practitioner -- near the end of that answer)
My guess is when x IS NULL is NULL, but I cannot guess when that would be (i.e. I haven't checked the SQL standard).