https://bugs.documentfoundation.org/show_bug.cgi?id=172894

--- Comment #4 from ady <[email protected]> ---
Comment 3 is correct.

The DAY() function accepts either an internal serial number, or a date, or
references to those.

For any date newer than (or equal to) "1900-03-01", the DAY() function will
return the same result in both Calc and Excel.

The reason for the differences for prior dates (i.e. before "1900-03-01") is
already known, old and historic (even before the first version of Excel).

This is not a bug.

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