First I should say that this seemingly inexplicable behavior MIGHT be "not a bug; it's a feature!" Fill me in if so.
Very easy steps to observe crazy behavior follow. Less than one minute for you to see the issue, I promise.
0 Start on the orange cell on sheet '2019'
1 Go to sheet '2017' and hit Control-C (copy cell B2 which is currently selected)
2 Return to sheet '2019' and copy special FORMATS over D2 (alt-E-S-T). It stays orange (I think that's a bug).
3 Go to sheet '2018' and hit Control-C (copy cell B2 which is currently selected)
4 Return to sheet '2019' and copy special FORMATS over D2 (alt-E-S-T). It loses the orange. It clears the C.F.
5 Go to THIS sheet '2019' and copy cell B2
6 On this sheet '2019' copy special FORMATS over D2 (alt-E-S-T). It loses the orange. It clears the C.F.
7 "Undo" in case you want to restore the orange and try other things.
First, I assume you see the same thing. If not, please inform. Otherwise…
Copying from sheet '2017' does not copy conditional formats (i.e. the absence); it either merges or ignores them.
Yet copying from sheet '2018' DOES copy conditional formats - that is, the absence of them. If you copy the format of a cell with no conditional format, the destination has no conditional format.
Copying from THIS sheet '2019' DOES copy conditional formats - that is, the absence of them.
Why? In fact, both cell B2 on sheet '2017' and cell B2 on sheet '2018' were created as a pure copy of cell B2 on sheet '2019', then merely changed to be values 2017 and 2018.
This seems to be a clear bug, going back for decades - xls on 2003, xlsx on 2016. Is there any evidence of this being seen or reported before?
Can anyone determine the specific scope of the bug? (Or, ahem, "feature")
For example, does it only occur when copying from the first of multiple sheets? (That's my preliminary theory)
For example, does it only occur when copying from the first of 3 or more sheets?
For example, does it only occur when copying from non-adjacent sheets?
Are there analogous issues - that is, is the problem more extensive than only with conditional formats? E.g. are other cell properties vulnerable?
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