SQL does not have different graphic characters for assignment and equality operators, such as c or java is. In such languages =, the assignment operator , and ==the equality operator. In SQL, it is =used for both cases and is interpreted contextually.
The sentence where =acts as an equality operator (similarly ==in C). Ie, it checks if both operands are equal, and returns trueif they are. As you already mentioned, nullit is not meaning - it is the lack of meaning. Therefore, it cannot be equal to any other value.
set = ( = C). I.e., ( ) . - , .