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The semantics of null values in SQL and JavaScript are quite different. For example null+42 in SQL is null while null+42 in JavaScript is 42. This may or may not be a concern depending on how the application is written or what it is trying to do.

SQL Frames provides scripted fields which are compiled and then evaluated against each row. SQL Frames also provides the ability to generate SQL based on the data transformation logic used to create the DataFrame. If one were to freely move the computation of expressions between server and client as desired end users would expect the results to be same. That is why the null semantics matters.