This is really difficult to answer without a better sense of your data and how it's structured. Can you provide a sample, even if it is not real data?
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For a single-row 'Null == (All)' security approach
you may want to lookup this thread (shameless plug :-)
Please refer to the follow-up blog article by Jamieson here:
As for your second request --
excluding values instead of including --
it would require a special calc logic.
In your example the [Level 4] column should act as an Exclude filter
for every row in a security table, and the empty (Null) value should be treated
as an 'Exclude nothing' rule. I doubt it would be simple to implement.