Hi Colleagues,
There also another thing to considerer here that is the difference between engines.
Inside SAP Note 1857202 SQL Execution of calculation views, which explain about flag "enforce SQL execution" there's an attachment "CalcViewSQLGenerationPublished.pdf" explaining a bit this difference and null handling. Here's a comment about IF command.
On this .PDF you can found mention to 3, as far as I know undocumented, commands to be used to reduce the difference (jf, sqladd and box).
Try with jf despite if.
Regards, Fernando Da Rós