Why the match offset array and vlookup array do not work?

Can someone explain to me why
=MATCH(OFFSET(abc,,,COLUMNS($A$1:A1),2),abc,0) does not work but =MATCH({"aa","bb"},abc,0) does work
and
=VLOOKUP($I$5,$A$1:$E$1,MATCH(B1:E1,B1:E1,0)+1,FALSE) does not work but =VLOOKUP($I$5,$A$1:$E$1,{1,2,3,4}+1,FALSE) does work

Just asking why the above functions show #Value?