-- https://docs.oracle.com/en/database/oracle/oracle-database/23/lnpls/plsql-language-fundamentals.html
DECLARE
  a NUMBER := NULL;
  b NUMBER := NULL;
BEGIN
  IF a = b THEN  -- yields NULL, not TRUE
    DBMS_OUTPUT.PUT_LINE('a = b');  -- not run
  ELSIF a != b THEN  -- yields NULL, not TRUE
    DBMS_OUTPUT.PUT_LINE('a != b');  -- not run
  ELSE
    DBMS_OUTPUT.PUT_LINE('Can''t tell if two NULLs are equal');
  END IF;
END;
/