Updated (post C# 7) Answer
If using C# 7 or 8 then one could use the is keyword together with Linq.All:
var result = Comparison.All(item => item.Value is null)
If using C# 9 then one could use the is not null together with Linq.Any:
var result = Comparison.Any(item => item.Value is not null)
If using C# 9 then one could also use the is object or is {} together with Linq.Any:
var result = Comparison.Any(item => item.Value is object)
All these options are somewhat equivalent. At least in terms of time complexity they are all O(n). I guess the "preferred" option simply depends on personal opinion.
Original (pre C# 7) Answer
Using linq method of All:
var result = Comparison.All(item => item.Value == null)
Basically what it does is to iterate all items of a collection and check a predicate for each of them. If one does not match - result is false