QlikView doesn't interpret any SQL.
If you have a difference between the results of Oracle SQL Developer and QlikView, then you have a difference in how Oracle SQL Developer and Oracle ODBC interpret the query. I would try to figure out what this difference is. It could be easier than re-writing the query with QlikView Load statements. I don't know Oracle very well, but you should probably look in the documentation.
For instance: Is the NULL symbol the same in the two Oracle tools? Is the negation operator != the same? Etc.