System.DBNull represents a non-existing value. DBNull is a singleton. DBNull and null are not the same thing. System.DBNull is equivalent to System.Convert.DBNull, as can be demonstrated with the following PowerShell statement: [System.Convert]::DBNull.Equals([System.DBNull]::Value)
IsDBNull method of the Microsoft.VisualBasic.Information class. System.Management.Automation.Language.NullString and System.Reflection.Missing, and the VBA null value.