Need clarification on SAlesforce Cross Filter logic

Question

In Salesforce, What is the difference between the following two Cross Filters?

Accounts WITH Opportunities, Opportunity Type NOT EQUAL 'picklist item 2'

and

Accounts WITHOUT Opportunities, Opportunity Type EQUAL 'picklist item 2'

I wanted all accounts with opportunities of type not equal to 'picklist item 2'. To me the first option makes more sense, but the second option returned the expected results. I'd like to understand what's going on better. Anyone know?

Answer 1

Accounts WITH Opportunities, Opportunity Type NOT EQUAL 'picklist item 2'

This cross filter returns all Accounts that have at least one Opportunity whose Type is not 'picklist item 2'. It does not return Accounts without Opportunities. It does return Accounts that have one Opportunity of Type 'picklist item 2' and one of a different Type.

Accounts WITHOUT Opportunities, Opportunity Type EQUAL 'picklist item 2'

This cross filter returns all Accounts that do not have an Opportunity with Type equal to 'picklist item 2', regardless of whether or not the Account has any other Opportunities.