Issues with combining coalesce function

The exported file for the database is in the attachment.

--orignal sql

SELECT l_extendedprice

FROM lineitem

WHERE (l_comment IN ( COALESCE(1198529099, lineitem.l_discount) )  ) 

	= 0.05420610582877583

GROUP BY l_extendedprice;

return 0 row

--rewritten sql

SELECT L_EXTENDEDPRICE

FROM LINEITEM

WHERE NOT EXISTS (

    SELECT 1

    WHERE L_COMMENT <> 1198529099 OR L_COMMENT IS NULL

) = 0.05420610582877583

GROUP BY L_EXTENDEDPRICE;

return 4467 row

These two queries are logically equivalent, although they use different syntax and expressions.

Original query: In the original query, COALESCE(1198529099, lineitem.l_discount) returns the first non-NULL value between 1198529099 and lineitem.l_discount. Then, l_comment IN (...) checks if l_comment equals this value. After that, the query filters the rows that satisfy this condition and compares the result with 0.05420610582877583.

Rewritten query: The rewritten query uses a NOT EXISTS subquery to implement similar logic. The NOT EXISTS checks if there is no record where l_comment is not equal to 1198529099 or is NULL. If no such record exists, it returns the rows that meet the condition. The result is also compared to 0.05420610582877583.

The logic of the rewritten query is the same as the original query. Unexpectedly, the number of returned rows is different, indicating the presence of a bug.