re-sharper contradiction C# 8 nullable references
In the first image, if account may be null, and I can make it null (the RHS of assignment returns `..... FirstOrDefaultAsync()` )

How is it that it is reported that this expression is always false???

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What does the GetAccountByIdAsync method look like? Maybe R# is analysing that method and determining that the task result is never null.
@... Which ReSharper version do you run?
Could you show the GetAccountByIdAsync declaration? Does it have any attributes? Does it have nullable types enabled?
Do you have the setting enabled? ReSharper | Options | Code Inspection | Settings | "Enable nullability analysis when C# 8 compiler nullable warnings are enabled"