I am calling Bull%&!$ on this one because it starts wrong - big time. Heck it was not even tested.

Try this: (The first three statements are from the article)

DECLARE @val CHAR(4)

SET @val = NULL

If @val = NULL

select 1

else

select 0

You get 0. Nothing is = to null. not even null.

Try this:

If NULL = NULL

select 1

else

select 0

You get 0

Try this:

DECLARE @val2 CHAR(4)

DECLARE @val3 CHAR(4)

SET @val2 = NULL

SET @val3 = NULL

If @val2 = @val3

select 1

else

select 0

You get 0

You cannot ask for equals to null ever. You must ask if it is null.