There's no real functional difference. but imagine you were doing an equals
test (==), and mistyped it as '='
vTest = null
vs
null = vTest
The compiler would flag this in either case (since neither evaluate to a boolean True or False). However, other languages like C++ would happily let you assign null to vTest and continue on, causing all kinds of strange things to happen in your code.
There are only two hard things in computer science: cache invalidation, naming things, and off-by-one errors