• Hi,

    Casually I heard just the opposite yesterday. SQL Server query engine uses additional resources to detect the use of NULLs while ANSI_NULL is set to OFF

    Here is a good example

    http://sqltouch.blogspot.ie/2013/05/ansinulls-joinwhere-and-query-optimizer.html

    Indeed the option of using NULLs like other value will be discontinued in future versions

    SET ANSI_NULL

    https://msdn.microsoft.com/en-us/library/ms188048.aspx