In DATABASE criteria "Blank Cell" AND ="" are NOT the same things??

[damlays]

As known, when criteria cell is EMPTY excel IGNOREs that Criteria.

BUT, the problem is;
- If criteria cell is really BLANK, excel really (totally) ignores that criteria
- If criteria cell is BLANK with FORMULA (as ="" ), then excel ignores that criteria again, BUT this time NOT COUNTING "the ROWS with blank cells" in database table.
(As seen clearly at attached file)

Problem is a simple point, but solution is not found yet:
According to Excel's reading, the Difference Between "Blank Cell" & "Null Text" is causing this problem in Criteria Cell.

I am looking for any excel expression which TELLS to Excel to read that Cell as "Blank Cell"
Is there any way to do it?