Formula produces different outcomes

This question was asked in a previous thread entitled: Same formula with different outcomes - why? It was requested that I start a new thread because the old one was getting too cluttered.

When I enter "=IF(A2='12-02.xlsb'!$A$2:$A$10,B2+1)" in K2 of file 12-01 - TEST, I get 116.36. When I enter EXACT SAME formula in K3, I get FALSE. I would assume that I would receive the same answer, no matter which cell it's entered in or am I incorrect?

One answer, which seems to make sense, is that since I am using an array and it has already found the answer in K2, the formula continues searching from that point. I may have misunderstood that answer, but if that is true, wouldn't it start searching at the beginning of 12-02, just like it did in K2?