Indeed, they're not identical - that's why I just said "based on", and that's likely why the word UNKNOWN itself isn't used in SQL.

Nevertheless I find it a useful intuition pump. I wager that most people reading `UNKNOWN = UNKNOWN` or `UNKNOWN <> UNKNOWN` and thinking about the examples above would stop and say, "Wait, I actually don't know the value of that statement for sure either, since the LHS and the RHS could be completely different things," and would then double check what their SQL dialect would actually do in this situation.