They are equal:
>>> str(Person.objects.filter(age__isnull=True).query) == str(Person.objects.filter(age=None).query)
True
>>> print(Person.objects.filter(age=None).query)
SELECT "person_person"."id", "person_person"."name", "person_person"."yes", "person_person"."age" FROM "person_person" WHERE "person_person"."age" IS NULL
>>> print(Person.objects.filter(age__isnull=True).query)
SELECT "person_person"."id", "person_person"."name", "person_person"."yes", "person_person"."age" FROM "person_person" WHERE "person_person"."age" IS NULL
Exclusion: the Postgres JSON field (see the answer of @cameron-lee)