https://bugs.documentfoundation.org/show_bug.cgi?id=146377

--- Comment #5 from Mike Kaganski <[email protected]> ---
(In reply to Eike Rathke from comment #4)
> What does Excel do for this specific case?

Both:

=IF(NA();1;IFERROR(NA();2))
=AND(NA();IFERROR(NA();1))

result in #N/A.

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