SQLite Forum

documenting SQLite's "IS" behavior
I think that the simplest way to put it is:

1. SQLite's `is` is the same as ISO SQL's `is not distinct from`;
2. SQLite's `is not` is the same as ISO SQL's `is distinct from`.

I have not checked the formal semantics of `is` and `is not` in SQLite, so it is possible that there are subtle differences, but from your examples and my few tests (1) and (2) above appear to be true.