Are conditions without ISNULL stinky?

I come across an article describing different situation in which the SQL code is probably not correct. However, there is one point which is surprising to me. They claim

it is wise to explicitly handle NULLs in nullable columns, by using COALESCE to provide a default value

ISNULL is mentioned as well. They also reference this MSDN web page giving an example with ISNULL. The basic idea here is that it is better to use

SELECT COUNT(*) FROM [dbo].[Table1] WHERE ISNULL([c2],0) > 2;

then

SELECT COUNT(*) FROM [dbo].[Table1] WHERE [c2] > 2;

However, the first variant will not be SARG, whereas, the result is not influenced by ISNULL at all. I understand the need to handle NULL using ISNULL or COALESCE in the output, however, I always try to use IS NULL or IS NOT NULL to handle NULL in the predicate. Do I miss something? What is the point of the MSDN issue?

EDIT: in order to react on the discussion and mainly on this post I have prepared a simple test

 IF OBJECT_ID('dbo.LogTable', 'U') IS NOT NULL  DROP TABLE dbo.LogTable

 SELECT TOP 100000 DATEADD(day, ( ABS(CHECKSUM(NEWID())) % 65530 ), 0) datesent ,
      CASE WHEN ( ABS(CHECKSUM(NEWID())) % 100 ) = 1 THEN NULL ELSE ( ABS(CHECKSUM(NEWID())) % 1000 ) END ivalue
 INTO [LogTable]
 FROM    sys.sysobjects
 CROSS JOIN sys.all_columns

 CREATE INDEX ix_logtable_ivalue ON LogTable(ivalue asc) INCLUDE(datesent);

 -- Q1
 select * from logtable where isnull(ivalue, 0) > 998

 -- Q2
 select * from logtable where ivalue > 998

However, the ivalue in Q1 is not SARG. Is there any catch? How should I make the attribute SARG for this particular data and query?