https://bugs.documentfoundation.org/show_bug.cgi?id=105044
--- Comment #3 from Bernhard <[email protected]> ---
SUMIF and SUMIFS in Calc also treat empty cells different than MS Excel.
In Excel, all compare operators execpt = and <> (that is, <, >, <=, >=) always
return false when one or both sides are empty
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