Well, the link given in the accepted answer to that question is to an article by Eric Lippert, Eric's Complete Guide To BSTR Semantics. While it would most definitely not be official documentation, Lippert is a well know authority on COM (particularly in the scripting arena).
However, the official documentation has this to say:
A BSTR with no data elements is either an empty BSTR or a NULL BSTR. An empty BSTR indicates a present, but zero-length, data value. A NULL BSTR indicates a data value that is not present.
So, officially they are both BSTR
s with no data elements, but with slightly different semantics (though there's nothing to say that those 2 cases need to be handled differently in your application). In this case, I'd certainly follow Lippert's advice of treating them identically. For me, his real-world experience with how actual implementations work carries more weight than the one sentence in the official BSTR doc.