I have a worksheet with the following contents in A1:G1
7 8 4 2 9 11 10
Formula
=SUMPRODUCT(MIN($B1:$G1-$A1)) (1)
I think you were on course to investigate this using 'Formulas > Evaluate Formula'
The results are for typical math operations: functions are evaluated from the inside out.
Because =SUMPRODUCT(MIN(ABS($B1:$G1-$A1)))
is not forced to evaluate as an array $B1:$G1
will return the value from that array from the same column from where the calling cell is located. I.e. if B2 = then $B1:$G1
will return B1, if A2= $B1:$G1
then it will try to return A1 but there is nothing to return so it gives you the #VALUE
error.