When you compare it can return either true or false. If it is true, then the row is returned otherwise - not. "ColumnName" returns some numeric value expression does as well. So at then end you'll have 2 numbers compared (surely if these 2 are numeric ones) and it doesn't matter was that column or expression.
1 < 3 - true
3 < 1 - false
1 < 1 - false
100 = 100 - true