To optimize a table to find NULL, you use indexes, of course. NULLs are indexed and searchable like any other value:
create table foo (a int null, b varchar(100) null);
create clustered index cdxFoo on foo(a);
go
insert into foo (a,b) select Number, 'not null' from master..spt_values
insert into foo (a,b) values (null, 'null')
select * from foo where a is null
, "NULL" .