From http://msdn.microsoft.com/en-us/library/ms188124.aspxANSI NULL DefaultSpecify the default behavior of the Equals (=) and Not Equal To (<>) comparison operators when used with null values. Possible values are True (on) and False (off). For more information, see SET ANSI_NULL_DFLT_ON (Transact-SQL) and SET ANSI_NULL_DFLT_OFF (Transact-SQL).
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