
1) when you selected two cells and entered formula with CSE, it has converted formula as an array for both cells and since formula did not says when to include next value of array, hence it picked only first value i.e., first match only for both of the cells. So CSE should be entered by selecting one cell only unless you are applying FREQUENCY type of function where it converts all cells as an array for bucketing purpose. 
2) can't comment on Microsoft 
but if you revise the formula as shown below, it works
Regards,
DILIPandey
<click on below 'star' if this helps>
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