https://bugs.documentfoundation.org/show_bug.cgi?id=58874

--- Comment #8 from GerardF <gerard.farg...@orange.fr> ---
On AskLibO, Eike wrote : "Apparently Excel treats an array of OFFSET() results
differently if it occurs as an argument to SUBTOTAL()."

It is not only when OFFSET is inside SUBTOTAL.
=OFFSET(A1;ROW(1:4);0)
result in an array of 4 cells (A1:A4) in Calc
result in 4 arrays of 1 cell in Excel.

I will attach a sample when having more time.

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