SQL Server 2022 introduced the IS [NOT] DISTINCT FROM predicate that compares the equality of two expressions and guarantees a true or false result, even if one or both operands are NULL.
Normally if we compare two NULL values, they will always be different (although this will depend on your ANSI_NULLS setting – setting ANSI_NULLS to OFF will result in NULLs being treated as equal). The IS [NOT] DISTINCT FROM predicate enables us to compare NULLs as though they’re equal, even when our ANSI_NULLS setting is set to ON.