I think the struggle could be helped with a bit of study on comparison (logical) operators, and I'm saying that because likely there is a lot more to it than you ever imagined. WRT to = vs Is, you probably know that nothing = null, but the same can be said for Nothing, which is what we SET an object variable to when we want to empty it. Something that doesn't exist can't equal anything, can it? Thus we use Is, which can be true or false.
The more we hear silence, the more we begin to think about our value in this universe.
Paraphrase of Professor Brian Cox.