with t1 as (
select 'A' as col1
union all
select 'B' as col1
union all
select '' as col1
)
select count(distinct col1) from t1 -- 結果は3 (すなわち空文字はカウントされる!distinctを外しても同じ)
with t1 as (
select 'A' as col1
union all
select 'B' as col1
union all
select null as col1
)
select count(distinct col1) from t1 -- 結果は2 (すなわちnullはカウントされない!distinctを外しても同じ)