I wouldn't argue for a "better" RDBMS with such a small silly feature. Obviously SQL Server is meant for developers (not DBAs) who are used to writing myCSVar = null. Besides you can turn it back on with SET ANSI_NULLS ON. Oracle also has a plenty of features which are not compatible with the standard (and which can't even be turned off)
'' (empty string) being the same thing as null is really neat though!