Bug report
The code sample should make it obvious, as well as the inconsistency with is_null().
strict-rules is enabled (it was the first thing I thought of).
Code snippet that reproduces the problem
https://phpstan.org/r/55a538eb-af0c-4d10-817d-a19cc255f74b
Expected output
Additional errors should be reported on lines 11 and 14 to report always-true and always-false comparisons respectively.