https://bugs.documentfoundation.org/show_bug.cgi?id=148948

            Bug ID: 148948
           Summary: Wrong "Empty Cell" match with "=" and "<>" criterion
           Product: LibreOffice
           Version: unspecified
          Hardware: All
                OS: All
            Status: UNCONFIRMED
          Severity: normal
          Priority: medium
         Component: Calc
          Assignee: [email protected]
          Reporter: [email protected]
                CC: [email protected]

Created attachment 179943
  --> https://bugs.documentfoundation.org/attachment.cgi?id=179943&action=edit
An XLSX with COUNTIFS and empty string cells

The attachment contains these formulas in A1 and B1:

=COUNTIFS(A2:A10;"=")
=COUNTIFS(B2:B10;"<>")

A2 and B2 are both:

=""

A3:B10 are all empty.

Excel gives 8 in A1, and 1 in B1.
Calc gives (after recalc): 9 in A1, 0 in B1.

Excel's behavior matches ODF v1.3, which tells:

OASIS ODF 1.3 part 4 sect. 4.11.8 Criterion [1]
> For <>, if the value is empty it matches non-empty cells.

OASIS ODF 1.3 part 4 sect. 4.7 Empty Cell [2]
> An empty cell is neither zero nor the empty string, and an empty cell can be
> distinguished from cells containing values (including zero and the empty
> string). An empty cell is not the same as an Error, in particular, it is
> distinguishable from the Error #N/A (not available).

So this is both standard-incompliance and interoperability bug in Calc.

Tested with Version: 7.3.3.2 (x64) / LibreOffice Community
Build ID: d1d0ea68f081ee2800a922cac8f79445e4603348
CPU threads: 12; OS: Windows 10.0 Build 19044; UI render: Skia/Raster; VCL: win
Locale: ru-RU (ru_RU); UI: en-US
Calc: CL

[1]
https://docs.oasis-open.org/office/OpenDocument/v1.3/OpenDocument-v1.3-part4-formula.html#Criterion
[2]
https://docs.oasis-open.org/office/OpenDocument/v1.3/OpenDocument-v1.3-part4-formula.html#EmptyCell

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