The answer is quite interesting with my stuff. Let me clear it in more writting:
1. When we compare two nulls then the result always ‘false’. The main reason is the null is not a value its neither an empty nor a empty space, so the actual result is null which places as null.
2. When we compare a null with another which has some value like some int value then the result is false. The actual result is false and not null.
Consider the following examples:
–null = null is null which is false
Declare @intNull1 int
Set @intNull1 =null
Declare @intNull2 int
Print ‘null = null is true’
Print ‘null = null is false’
–Now assign some value
Set @intNull1 = 1
Print ‘null = int value is true’
Print ‘null = int value is false’