Oracle - in a number of situations is most certainly 'better'. I can think of 3 things that prove this to be so, " = NULL", RAC and running an OS other than MS Windows on your server.
That said, the SQL standard is already inconsistent in this respect, which annoys me. You are allowed to use equality in setting a value:
update mytable set mycol=NULL where mykey=2
If I'm allowed to assign a value of null, why can't I compare it? If NULL is so special that its value cannot be compared, then what does it mean when I assign that "value"? The assignment operation makes a copy of the specified value into the target column; how can I make that copy of the specified value if it's impossible to say that two NULLs are the same?'' (empty string) being the same thing as null is really neat though!
Of course it does still have irritations like trailing spaces not being considered significant in string comparisons (to pluck a random example from the air) but so do other databases, especially those that have been around many years so have their on legacy to be backwardly compatible with lest the users revolt, including Oracle (empty strings being considered NULL for instance).