When splitting Project Distributions into different countries the feature of having a Distribution Filter is a nice to have tool. So when Filtering Distribution with the 'not like' Operator the NULL Values are always ignored and don't show up in the Failed Data Reports anymore, even though they are false. Atm there is no possibility to show IS NULL Values when using distribution Filters. In my opinion the IS NULL Filter Operator is definitely something ISA needs to have in the Standard.
This requirement is already in the backlog of development tickets for the ISA and will likely be implemented in a future release. Currently this is not planned for the next feature release.