IS NULL itself returns TRUE or FALSE, not UNKNOWN.
no UNKNOWN
Read UNKNOWN count
The compiler reports 0 UNKNOWN rows for IS NULL.
UNKNOWN rows=0
NULL-test examples are tiny finite-table transforms for IS NULL and IS NOT NULL; SQL dialect completeness, optimizer behavior, indexing, and product claims are out of scope.
Different from comparison
This is not the same as comparing a value to NULL.
NULL test not comparison
Summary
IS NULL is the safe finite test for missingness in this book.