2.1.2.24 [ISO/IEC9075-14:2011] X042, Basic table mapping: null as nil

V0059:

The specification states the following:

 Subclause 9.11, "Mapping an SQL table to XML and an XML Schema document":
  
 Without Feature X042, "Basic table mapping: null as nil", a conforming application shall not invoke this Subclause of this part of this International Standard with NULLS set to indicate that nulls are mapped to elements that are marked with xsi:nil="true".

Microsoft SQL Server 2008 R2 and Microsoft SQL Server 2012 vary as follows:

Transact-SQL partially supports this feature. See the ELEMENTS XSINIL option of the FOR XML clause [MSDN-SSDBEng] for equivalent functionality.

This variation pertains to XML 1.0 [XML10/5] functionality in SQL Server.