I could, but it's not needed, I think. I just did this simple test in
3.3.4 and 3.4.4:
Open LibreOffice Calc from scratch.
A1:
=""
A2:
=A1+1
In LibreOffice 3.3.4 (Ubuntu 10.10), A2 displays:
1
In 3.4.4 (Ubuntu 11.10), OOO340m1 (Build:402), A2 displays:
#VALUE!
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