I just tried this out ...
• turns out that in legacy mode empty string and null string are synonymous and are stored in a form that is recognized as NULL in SQL NULL mode, so if you ingest NULL strings in legacy mode, then when your upgrade to SQL NULL mode they will still show up as NULL strings.
• However numbers are different ... NULL numeric values ingested in legacy mode are stored as zeroes, and in SQL NULL mode they show up as zeroes, not NULLs.