https://bugs.documentfoundation.org/show_bug.cgi?id=149662

--- Comment #5 from Wolfgang Jäger <[email protected]> ---
It may not be welcome but in this special case I will add some comments and
conjectures.

The NumberFormat CODE @ is wrongly named a "format" in many places - and
without exceptions(?) in the forums.
However, it defintely is NOT a format, but a BLOCKING_CLAUSE telling the cell
it's assigned to that entered/edited content MUST not be "RECOGNISED" (parsed)
as a number or as a formula.

Processing content of such cells some functions or tools obviously don't check
for that clause, but apply a "recognition" themselves. 
This applies to CELL("format"; <reference>).
It also applies in a messed-up way to filtering where the content is treated as
text while the choice in the "Value" field does its own "automatic conversion". 
Funny: The corresponding drop-down does not. It treats textual numbers as text.

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