A NULL comparison produces UNKNOWN, and UNKNOWN is not TRUE.
UNKNOWN stays
Read NULL status
The WHERE table has 1 UNKNOWN row, and the after table keeps 2 rows.
UNKNOWN=1
DELETE examples are tiny finite row removals; SQL dialect completeness, joins in DELETE, subqueries, triggers, constraints, transactions, locks, indexes, optimizer behavior, performance, and product behavior are out of scope.
Read removed flag
The NULL status row has removed no.
not TRUE
Summary
DELETE follows the same TRUE-only boundary as WHERE filters.