Using the 'IS (NOT) DISTINCT FROM' SQL comparators

In a recent SQL statement I stumbled upon an issue in-regard to handling NULL values within a given predicate. Coming from languages (such as PHP) which are very liberal in their type coercion (NULL can be treated as a falsey value), I was surprised to find how the inclusion of such a value resulted in a sort of predicate short-circuiting. This occurs as NULL in its strictest sense is an unknown value, and as such the entire condition should be deemed unknown in the event of its presence. However, if you wish to weaken this constraint within a comparison you are able to take advantage of IS DISTINCT FROM which instead treats NULL as a known value. This difference can be best highlighted in a small logic table, where we first describe how the presence of a NULL value takes over the entire predicate result.

NULL != NULL = NULL
NULL != TRUE = NULL
TRUE != NULL = NULL

Using the IS DISTINCT FROM comparator instead, we are able to treat NULL as a known value, which then returns the desired boolean result.

NULL IS DISTINCT FROM NULL = FALSE
NULL IS DISTINCT FROM TRUE = TRUE
TRUE IS DISTINCT FROM NULL = TRUE