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<!DOCTYPE html>
<html lang="en">
<head>
  <meta charset="utf-8">
  <title>jQuery not-equal vs equals</title>
  <style>
    #log { font-family: monospace; white-space: pre-line; margin-top: 12px; }
  </style>
</head>
<body>
  <div id="log"></div>
  <script src="https://code.jquery.com/jquery-3.7.1.min.js"></script>
  <script>
    var $input = $("<input>").attr("name", "accept").appendTo("body");
    var lines = [
      "name: accept",
      "='newsletter': " + $input.is("[name='newsletter']"),
      "!='newsletter': " + $input.is("[name!='newsletter']")
    ];
    $("#log").text(lines.join("\n"));
    $input.remove();
  </script>
</body>
</html>

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jQuery != vs = on name (Try It)