Oracle PL/SQL/Data Type/NULL
2 meaningless values can"t be compared against one another
<source lang="sql">
SQL> select 12 from dual where null = null; no rows selected SQL> SQL>
</source>
This in the only way to do it properly to get the desired results
<source lang="sql">
SQL> select 12 from dual where null is null;
12
12
1 row selected. SQL> SQL>
</source>
using the nvl function
<source lang="sql">
SQL> select 12 from dual where nvl(null,"X") = nvl(null,"X");
12
12
1 row selected. SQL> SQL> SQL>
</source>