@ Mike
I think you might be double counting, when U (Column B) is zero, (i.e. an exact cross-over zero) See the graph ... 35 cross-overs.
Also there might be an issue with simply splitting the difference of the points +/- 0.
Some cross-overs seem to be biased to either the upper or lower value.
P.S.
I've taken the easy way and used helpers (Columns E:F)
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