https://bugs.documentfoundation.org/show_bug.cgi?id=115351
--- Comment #4 from Eike Rathke <[email protected]> ---
It is like it is. Calc does not have a distinct logical data type, but
formatting as BOOLEAN displays 0 as FALSE and any other value as TRUE. Asking a
cell for ISLOGICAL() therefore has to query the cell format whether it is bool.
Excel has a distinct logical type, but does not (or does it meanwhile?) handle
the ==0=>FALSE, <>0=>TRUE behaviour with a boolean format, so we have to export
a "TRUE";"TRUE";"FALSE" number format for that. That again is not a boolean
format but just a specific format with implicit >0;<0;=0 conditions. We maybe
could recognize that very format during import and convert to boolean for
ISLOGICAL() to work as expected, but note that ISLOGICAL() in Excel with an
exported numeric value doesn't work either. However, converting this specific
number format to a true BOOLEAN format during import might be expected.
[>0]"T";[<0]"T";"F" is definitely a numeric user defined format and will never
work in the way that ISLOGICAL() would recognize it.
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