The text states "Comparing NULL to a non-NULL value always results in FALSE." This is incorrect. Per ANSI/ISO SQL standards, comparing NULL to a non-NULL value should always result in neither TRUE nor FALSE, but the third logical value: UNKNOWN.
If comparing NULL to a non-NULL value always resulted in FALSE, then the following would be false:
(10 = NULL)
Logically the following would have to be the "opposite" of FALSE (that is, it would have to be TRUE):
NOT (10 = NULL)
You put these in IF statements to quickly determine that neither returns TRUE nor FALSE.