https://www.sqlbi.com/blog/marco/2011/03/08/difference-between-distinct-and-values-in-dax/ Example: If a FACT table contains values that do not exist in a related DIMENSION table, a BLANK row is automatically added to the DIMENSION table. This DIMENSION row with the BLANK value will join to any FACT row where the column value does not exist in the DIMENSION. DISTINCT will NOT include the BLANK column in the DIMENSION. VALUES will include the BLANK column in the DIMENSION.
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