SQL Server 2008. Are these 2 statements equal

Question

DECLARE @IS_EMAIL CHAR(1);

IF @IS_EMAIL = '1' .....

IF (ISNULL(@IS_EMAIL , '0') = '1') .....

Will those 2 condition resolve to the same result for every value of @IS_EMAIL?

Answer 1

Yes, they will work the same.

Second one will evaluate to if 0 = 1 when @IS_EMAIL is null.

Answer 2

Yes. But consider the first one as it's easier to understand and it should be faster.