Just did a quick test in Excel 2010.
Average calc times for these 2 formulas:
=SUMPRODUCT((A1:A100=B1:B100)*(A1:A100<>""))
=SUMPRODUCT((A:A=B:B)*(A:A<>""))
Did 5 calculations and averaged those results.
Formula1: 0.000842
Formula2: 0.121852
Time is in seconds
As you can see Formula1 is significantly faster to calculate compared to Formula2.
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