Other questions have touched on this and offered solutions that are not viable for a very large data set. I have a formula like the following across 9 columns:
Let NULL be the name of a cell that has "" in it, and BLANK be the name of a cell that is truly blank.
NULL is not truly blank; ISBLANK(NULL) will return FALSE. But note that '=' takes blank and null cells to be identical. So for any cell C1:
(C1="")
(C1=BLANK)
(C1=NULL)
will all return TRUE if C1 is truly blank OR if it contains "". (I find this simpler than using COUNTBLANK(C1)>0, which has been suggested elsewhere.)
try this
=IF(A1=A2,B2,TRIM(""))
The fact that the cell contains a formula already means that it is not truly empty. Common practice is to use an empty string, like
=IF(A1=A2, B2,"")
There are not many situations where this will be problematic, and if a problem arises, in most cases there are different techniques that can be applied.