Can anyone else recreate a similar error in the result of the match formula,
or am I doing something wrong?

the following formula is producing a result of 5, I would have expected a
value of 1.

=MATCH(B$35,$B32:$F32,1)

=MATCH(0.4,{0.366666666666667,0.71,0,0,0},1)


now if i edit the values in $B32:$F32 i get the right answer answer 1

=MATCH(0.4,{0.366666666666667,0.71,0.71,0,0},1)


but now another formula isn't working, I get an answer of 3, and would
expect the answer 2

=MATCH(C$35,$B32:$F32,1)

=MATCH(0.71,{0.366666666666667,0.71,0.71,0,0},1)