https://bugs.documentfoundation.org/show_bug.cgi?id=142664

--- Comment #6 from Heiko Tietze <[email protected]> ---
To summarize, your problem is that ="" is not Empty. 

Example

         = ""  empty
A1         x       x 
A2 =""     x 
A3 =1

Same behavior in v5.2 and 7.3. MSO365 has no "empty" filter and does the same
for ="" and filtering for "(Blanks)". 

I wouldn't change empty into blank since the formula could also have a meaning
like =IF(A1=1;"1";""). Our approach is more flexible and more clear. Concur
with NAB.

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