> Try the following (assuming -1 isnt a possible value for <table>.<column>)
>
> SELECT * FROM <table> WHERE IsNull(<column>, -1) = IsNull(<value>, -1)
>
> I think this is sql-92 compatible as well

Yes, this is the kind of solution I am looking for. Does anyone have
any idea how the query optimiser will handle this when it comes time
to choosing appropriate indexes? On a simple test it seems it will
still utilise the correct index, but I'm not particularly confident.