It's great to see a question about new SQL 2012 functionality. And the question itself is quite good - but it could have been better.
I saw two possible improvements beefore coming here:
* Mentioning the version SQL Server 2012 in the question, to avoid possible confusion. (As a guideline, I try to remember mentioning the version when the functionality is not the same in all versions currenntly in mainstream support).
* The confusion with the column alias name. We had to guess what the "sales target" was. I assume that the intention was to use this as the alias for the column computed with the LEAD function, but the actual alias was different.
And after reading the discussion so far, I would add:
* The description "Sales value for User Easy" was apparently too cryptic for some. I interpreted it right, but I can now understand that people would understand this differently. And it could indeed have been much easier - why not phrase the options as "The number 50.00 does NOT appear in the results" / "The number 50.00 does appear in the results"?
* As Tom points out, the description could have been more than just a BOL quote.
"The value 50.00 is the lowest in the Sales column. That means that there is no row for which this value is the "next" when ordering by ascending sales, so the LEAD function will not return it."
"For the row with the highest value in the Sales column, there is no "next" value in the Sales column when ordering by ascending sales. This is indeicated by the LEAD function returning NULL."