Hey, I'm not kidding. I'm using office 2003, and I double, triple, and
quadruple-checked everything. I initially assumed that Excel was correct,
and the error was mine, or SQL Server's. I have actual witnesses who not
only saw me do the test, but did it themselves and came up with the same
result. I wound up doing the calculation three times by hand to make sure I
wasn't seeing things.

If it is not replicating, then perhaps it is processor-dependent, or it has
been fixed in a recent patch, if so, then that's fine. I can send the
offending spreadsheet if you like.