C# vs VB.NET - Handling of null Structures

//The C# Version

struct Person {
    public string name;
}
...
Person someone = null; //Nope! Can't do that!!
Person? someoneElse = null; //No problem, just like expected

Structure Person
    Public name As String
End Structure
...
Dim someone As Person = Nothing 'Wha? this is okay?

'This is false - It is still a person'
Dim someone As Person = Nothing
Dim isSomeoneNull As Boolean = someone.Equals(Nothing) 'false'

'This is true - the result is actually nullable now'
Dim someoneElse As Nullable(Of Person) = Nothing
Dim isSomeoneElseNull As Boolean = someoneElse.Equals(Nothing) 'true'