public static void main (String[] args) {
        Optional<Boolean> n = Optional.ofNullable(null);
        Optional<Boolean> e = Optional.empty();
        System.out.println(n.equals(e));
    }

    true

A null in an Optional is empty. So you've got:

    Optional<Boolean> n = null;
    Optional<Boolean> e = Optional.empty();
    Optional<Boolean> t = Optional.of(Boolean.TRUE);
    Optional<Boolean> f = Optional.of(Boolean.FALSE);