Difference between DISTINCT and VALUES in DAX

I recently got a question about differences between DISTINCT and VALUES in DAX and thanks to Jeffrey Wang I created a simple example to describe the difference. Consider the two tables below: Fact and Dim tables, having a single column with the same name of the table. A relationship exists between Fact[Fact] and Dim[Dim]. This relationship generates a referential integrity violations in table Fact for rows containing C, which doesn't exist in table Dim. In this case, an empty row is virtually inserted into the table Dim and all the rows in Fact that don't have a correspondent member in Dim will point to this blank row. Such a row is the only difference between DISTINCT and VALUES.