OK I know that I could convert "true" to a numerical value with my own
formula but let's say I'm using the COUNTIF() function and it comes back
TRUE. Does TRUE have a numerical value?

I know that when I use the DELTA() funciton and two things equal it returns
a "1"

I'm not making a spreadsheet now that actually applies this. Just working
on something in my head for further knowledge.

What I'm hoping is that TRUE=1 and 0=FALSE. But I'm probably not so lucky.
They're probably NOT interchangable for a reason and I'd just like to know
why.