• 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