https://bugs.documentfoundation.org/show_bug.cgi?id=156861

--- Comment #2 from ady <[email protected]> ---
FWIW...

LO does not really have a boolean or logical category of values; they are
numbers really.

* Zero = FALSE; all other numbers equal TRUE.

* TRUE = 1 and FALSE = 0.

https://help.libreoffice.org/latest/en-US/text/scalc/01/04060105.html

MS Excel uses the TRUE() and FALSE() functions for compatibility with other
tools. Excel does indeed have a boolean or logical category of values; they are
not really numbers. Numbers are _usually_ "automatically" interpreted as
needed, and logical/boolean values are _usually_ "automatically" interpreted as
numbers when needed. Multiplying by 1 usually forces the logical value into a
number (0 or 1, respectively). In some rare cases, the N() function might be
needed to force the convertion.

https://support.microsoft.com/en-gb/office/true-function-7652c6e3-8987-48d0-97cd-ef223246b3fb

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