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What should I spect when the account is null in the below code?
SELECT Id, name, Account__c
WHERE Account__r.someField = true
I am having issues debugging the query and I would like to know what it is supposed to happen
As Pranay mentioned in the comments you will not see an error. You can easily test this by creating an Opportunity and not assigning an Account. Then run the following query in the Developer console:
SELECT Id, name, AccountId
WHERE Account.Name ='test'
Required, but never shown