Unity Null Comparision

Hello, i would like to ask a simple question.
Is there any difference between this two lines of code?

GameObject target;

if(target != null)
    //doSomething

if(target)
   //doSomething

Technically: Yes

Practically: No

The first version explicitly compares the variable to null.

The second one could return true or false based on other conditions if the class has an overloaded bool operator.