The XML data type exist() function comparison of NULL XML instance to zero returns 0 and not 1 as in previous versions. Consider the following code:
DECLARE @test AS XML;
SET @test = NULL;
-- Returns 0 in SQL 2012, and 1 in earlier editions
SELECT COUNT(1) WHERE @test.exist('/whatever') = 0;
-- Returns 1 in all editions
SELECT COUNT(1) WHERE @test.exist('/whatever') IS NULL;
The first query returns 1 in previous editions, while according to other NULL comparisons in SQL Server 0 is expected. This behavior is more consistent than in previous versions.