> Lastly, I'm assuming that 'IS' and 'IS NOT' is functionally 
> equivalent to the '=' and '<>' operators?  
> Or is there some subtle difference

As long as neither the LHS or the RHS are null, then IS and IS NOT are the same 
as == and <> respectively.

However, if you use the "comparison" operators (==, <>) then if either the LHS 
or the RHS or both are NULL, then the results is NULL (that is, false).  For 
the purpose of these comparisons NULL is a value that is neither equal to nor 
not equal to any other value, including null.

IS and IS NOT mean that NULL is a distinct value and NULL IS NULL is TRUE, NULL 
IS NOT 7 is TRUE, and so on and so forth.


---
The fact that there's a Highway to Hell but only a Stairway to Heaven says a 
lot about anticipated traffic volume.




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