Final answer:
The statement is inaccurate as both MIN and MAX functions in SQL ignore NULL values and consider only the non-NULL values when determining the result.
Step-by-step explanation:
The statement that the MIN function is the only group function that includes NULL values by default is not accurate. In SQL, aggregate functions like MIN, MAX, SUM, AVG, and COUNT typically ignore NULL values.
However, the behavior of these functions can be modified with additional SQL clauses or by handling NULLs before applying the function. The MIN and MAX functions will ignore NULL values and only consider non-NULL values when determining the minimum and maximum.
Therefore, if a set of values contains NULLs, they will not affect the result of MIN or MAX, which means in effect that these functions 'include' NULLs by ignoring them and returning the minimum or maximum of the non-NULL values.