In SQL Server, what does “SET ANSI_NULLS ON” mean?

Question

The definition says:

When SET ANSI_NULLS is ON, a SELECT statement that uses WHERE column_name = NULL returns zero rows even if there are null values

Answer 1

https://docs.microsoft.com/en-us/sql/t-sql/statements/set-ansi-nulls-transact-sql

When SET ANSI_NULLS is ON, a SELECT statement that uses WHERE column_name = NULL returns zero rows even if there are null values in column_name. A SELECT statement that uses WHERE column_name <> NULL returns zero rows even if there are nonnull values in column_name.

For e.g

DECLARE @TempVariable VARCHAR(10)
SET @TempVariable = NULL

SET ANSI_NULLS ON
SELECT 'NO ROWS IF SET ANSI_NULLS ON' where    @TempVariable = NULL
-- IF ANSI_NULLS ON , RETURNS ZERO ROWS


SET ANSI_NULLS OFF
SELECT 'THERE WILL BE A ROW IF ANSI_NULLS OFF' where    @TempVariable =NULL
-- IF ANSI_NULLS OFF , THERE WILL BE ROW !