I have to say over the years I’ve seen the refs spot balls in places that can only be described as surreal compared to the results of the play I just watched.

But of course, that may be different in a different version of Excel (and I have a cynical suspicion is is different, which is the reason the documentation doesn’t commit to anything. But that may be tooo cynical)
Given MSFT’s dedication to avoiding breaking changes, I’d bet that’s not the case. IMO their sin is mostly that they’re trying to write documentation that won’t overwhelm Sally from data entry or the typical PHB with details they cannot comprehend. Each page really needs a nerd-mode switch that will expose the other 5 pages of nitty gritty for those who care.

It does have a few examples and, mischievously, some of them show a number on the midpoint being rounded and in every such example, round .5 up and round to even give the same answer. It’s as if they’re taunting us!
I just love it when the examples are ambiguous! Morons.
My favorite example of that is the various formatting settings in Windows and Excel for dates and times where the example uses a two digit month or 2 digit hour so you can’t tell how leading zeros will be handled, or shows a time value before 1200 so you can’t tell how afternoon time will be handled. Will 1pm be “13:00” or “1:00” or “01:00” with or without a trailing “pm” and with what spacing? No way to know since the example value they picked was 10:15.