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Assuming list is in A1:A8 try:
=SUMPRODUCT((A1:A8<>"")/COUNTIF(A1:A8,A1:A8&""))
Assuming list is in A1:A8 try:
=SUMPRODUCT((A1:A8<>"")/COUNTIF(A1:A8,A1:A8&""))
Where there is a will there are many ways.
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