create table #myTable( bar bit)
go
insert into #mytable values (1)
insert into #mytable values (1)
insert into #mytable values (NULL)
insert into #mytable values (NULL)
go
select distinct bar from #mytable
go
select bar, count(*) from #mytable group by bar
go
RESULTS:
bar
----
NULL
1
bar
---- -----------
NULL 2
1 2
Looks like both count/report NULLs correctly.