In a SQL Server where clause does it make any difference whether you code not(columnName='value') or columnName<>'value'?
I am thinking in terms of performance.
I have been told that when using Not() it might not use an index that it might otherwise use with <>.
Best thing to do is to check the execution plans. When I test the following in SQL Server 2008 they give identical plans (and both get translated into 2 range seeks. So
<> xgets converted to> xOR< x)Gives