Hi,
Since both can be null and I didn't want to convert each number to some default value which could be a valid value, I did the following:
iif(isNull(Value1 != Value2), !isNull(Value1) || !isNull(Value2), Value1 != Value2)
While I am doing the equality check twice in some cases, it makes sure that I don't have to treat a valid value as a default and thus cause false negatives.
Thanks