NULL values inside NOT IN clause

This issue came up when I got different records counts for what I thought were identical queries one using a not in where constraint and the other a left join. The table in the not in constraint had one null value (bad data) which caused that query to return a count of 0 records. I sort of understand why but I could use some help fully grasping the concept.

To state it simply, why does query A return a result but B doesn’t?

A: select 'true' where 3 in (1, 2, 3, null)
B: select 'true' where 3 not in (1, 2, null)

This was on SQL Server 2005. I also found that calling set ansi_nulls off causes B to return a result.

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