For what x is
The expression
x IS NOT NULLisnot equal toNOT(x IS NULL), as is the case in 2VL
(quote from this answer, which is quoting Fabian Pascal Practical Issues in Database Management - A Reference for the Thinking Practitioner -- near the end of that answer)
My guess is when This guess was incorrect.x IS NULL is NULL, but I cannot guess when that would be (i.e. I haven't checked the SQL standard).