To simplify this, I think you are saying that in v2.4, you see that a
formula like this
=if(A1-B1<>0;1;C1) returns an error 529 when C1 contains "" and A1 and
B1 are empty

I made a simplied test case in OOo 2.4 (the lenny version)
The formula behaves the same in 2.4 and 3.0. My 3.0 is the experiemental
version. 
In both cases, the formula evaluates to ""

I think you are trying to report this:


Attachment: bug504604_1.ods
Description: application/vnd.oasis.opendocument.spreadsheet

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