Thank you for addressing this issue Michael.

Fundamentally, NULL values indicate a fundamental flaw in tuple (noun) definition.  SQL Server's treatment of NULL equality can be unexpected for those who work with other databases.

It’s impossible to avoid NULLs in many cases, specifically because of SQL Server's product position.  It’s often the platform of choice for ETL.  Therefore, many SQL ODS databases can suffer from "NULL" sickness because of a source system's poor table design.

Michael does a good job of explaining the "real life so deal with it" issues.