See also http://sqlblog.com/blogs/mosha/
See also http://sqlblog.com/blogs/mosha/archive/2005/06/30/how-to-check-if-cell-is-empty-in-mdx.aspx
Regarding to Mosha it is enough to check for zero only (except you'd like to differ between empty and zero which is usually not the case when avoiding a division by zero).