https://bugs.documentfoundation.org/show_bug.cgi?id=165378

--- Comment #1 from Aron Budea <[email protected]> ---
Another simple case, not with a name itself, but with formula that's
interpreted as (an invalid) name. Enter this in a cell, and save as XLSX:
='test'

This is the exported formula element:
<f aca="false">'abc'</f>

Such formula shouldn't get exported to XLSX, either at all, or the respective
part should be replaced with the text: #NAME?

Here's a more insidious case, note the single quotes around no:
=IF(0=1; "Yes"; 'no')

This results in #NAME? in Calc as it evaluates the IF function. If the
condition were true, result would be Yes.

Attachment 164107 from bug 135607 (test file tdf135607-1.ods) exhibits this,
note the hidden "2018 IRA" sheet's C30 cell.

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