I don't recommend that setting, personally. If you do use it, I recommend it only for migration purposes with the idea that you go back to the default setting soon.
Configuration settings that change SQL semantics are just too dangerous.
From the official docs:
"Note that this option only affects the exact form = NULL, not other comparison operators or other expressions that are computationally equivalent to some expression involving the equals operator (such as IN). Thus, this option is not a general fix for bad programming."