在处理空字符串值和空字符串值时编写联合查询的最佳方法

I have to write a query that performs a union between two tables with similar data. The results need to be distinct. The problem I have is that some fields that should be the same are not when it comes to empty values. Some are indicated as null, and some have empty string values. My question is, is there a better way to perform the following query? (without fixing the actual data to ensure proper defaults are set, etc) Will using the Case When be a big performance hit?I have to write a query that performs a union b