use valid 'IS' operator for sqlserver dialect, fixes #239 #240
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my proposal for fixing #239, new side effect is that explicit error will be returned when trying to construct query with IS / IS NOT operator other than for NULL value as RHS
Also, seems like support of boolean data type is a common "problem", AFAIK Oracle also does not have support for boolean, so explicit specification of it on dialect level looks good.
second commit is about handling panics in WithTx. It is not very uncommon situation when panic occurs inside for example REST handler for some reason. In this case current implementation will end up with "stuck" transaction which could prevent another transactions from normal operation.