CHECK_101 - Prefer IS NOT to NOT IS

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IF variable IS NOT INITIAL.
IF variable NP 'TODO*'.
IF variable <> 42.

Negation is logically equivalent but requires a “mental turnaround” that makes it harder to understand.

" anti-pattern
IF NOT variable IS INITIAL.
IF NOT variable CP 'TODO*'.
IF NOT variable = 42.

See https://github.com/SAP/styleguides/blob/master/clean-abap/CleanABAP.md#prefer-is-not-to-not-is

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