https://bugs.documentfoundation.org/show_bug.cgi?id=151851

--- Comment #2 from Rafael Lima <[email protected]> ---
Created attachment 183364
  --> https://bugs.documentfoundation.org/attachment.cgi?id=183364&action=edit
Comparison of Calc and Excel

See the attached image for more details.

I used the same array formula in both files:

=COUNTIF(A1:A15;">"&A1:A15)

The formula is applied as an array formula over the range A1:A15. Notice how
the results are different.

However, note below that in both Calc/Excel an empty cell is "smaller" than a
cell with text.

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