Depending on how we get a formula with #REF, the parser can have
different behavior even if the formula is the same.

- If we write directly =#REF (or it comes from a snapshot), the parser
  will throw an error.
- If we write =A1, then delete the row 1 to get =#REF, the parser will
return a REFERENCE token with an #REF value.

This is a bit of a problem when exporting the data to xlsx: since
we parse the formulas to know whether we need to export it, we get
a different result depending on how we got the #REF.

Task: 4207052

Reference errors in excel are #REF!, not #REF.

Task: 4207052