Well, the link provided in the accepted answer to this question is an article by Eric Lippert, Eric's Complete Guide to BSTR Semantics . Although this will definitely not be official documentation, Lippert is a well-known authority in COM (especially in scripting).
However, the official documentation has this to say:
A BSTR without data items is an empty BSTR or NULL BSTR. An empty BSTR indicates the current but zero data value. NULL BSTR indicates a data value that is missing.
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