The answers here all seem to come from a CS perspective so I want to add one from a developer perspective.
For a developer NULL is very useful. The answers here say NULL means unknown, and maybe in CS theory that's true, don't remember, it's been a while. In actual development though, at least in my experience, that happens about 1% of the time. The other 99% it is used for cases where the value is not UNKNOWN but it is KNOWN TO BE ABSENT.
For example:
Client.LastPurchase
, for a new client. It is not unknown, it is known that he hasn't made a purchase yet.
When using an ORM with a Table per Class Hierarchy mapping, some values are just not mapped for certain classes.
When mapping a tree structure a root will usually have Parent = NULL
And many more...
I'm sure most developers at some point wrote WHERE value = NULL
,
didn't get any results, and that's how they learned about IS NULL
syntax. Just look how many votes this question and the linked ones have.
SQL Databases are a tool, and they should be designed the way which is easiest for their users to understand.