In SQL server, do null values occupy less space than non-null values, or is null represented as a flag indicating that no value is stored (and thus actually requiring MORE space to store null values).
The comparisons would not be null values vs. not null values stored in the same column, but null values stored in a nullable column and actual values stored in a not-null column.
I understand it may be common knowledge that NULL occupies less space, but with optimization, is there an actual significant impact?