It is a SQL Server BUG that is fixed in Service Pack 4
FIX: A parallel query may return unexpected results
http://support.microsoft.com/default.aspx?scid=kb;en-us;814509
SYMPTOMS
When the following conditions are met, a parallel query may return unexpected results:
The query uses a parallel nonclustered index scan in the execution plan.
The query contains an IS NULL condition in the WHERE clause of the query.
SQL = Scarcely Qualifies as a Language