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When SET ANSI_NULLS is OFF, comparisons of all data against a null value evaluate to UNKNOWN if the data value is NULL
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When SET ANSI_NULLS is OFF, comparisons of all data against a null value evaluate to UNKNOWN if the data value is NOT NULL
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When SET ANSI_NULLS is OFF, comparisons of all data against a null value evaluate to FALSE if the data value is NULL
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When SET ANSI_NULLS is OFF, comparisons of all data against a null value evaluate to TRUE if the data value is NULL
When ANSI_NULLS is OFF (non-standard behavior), the comparison 'value = NULL' returns TRUE instead of UNKNOWN when value is NULL. This violates SQL standard three-valued logic. By default, ANSI_NULLS is ON, where any comparison involving NULL returns UNKNOWN. The OFF setting makes NULL behave like a regular value rather than a special marker for unknown data.