A WHERE clause condition that uses NOT IN with a subquery will have unexpected results if that subquery returns
NULL. On the other hand, NOT EXISTS subqueries work reliably under the same conditions.
This rule raises an issue when NOT IN is used with a subquery. This rule doesn’t check if the selected column is a nullable column
because the rules engine has no information about the table definition. It’s up to the developer to review manually if the column is nullable.