Sql Server中的<>any与not in的问题

有人说数据库中<>any等于not in ，按理说select * from b where name <> any (select name from a )与select * from b where name not in (select name from a )的查询结果应该是一样的，可是为什么事实不是这样的呢？

实际上select * from b where name = any (select name from a )与select * from b where name in (select name from a )的查询结果是一致的。