"Bob Phillips" wrote:
I don't understand, what difference does it make?

Consider the following example:

=if(and(a1<0, b1/a10), "foo", "bar")

This results in #DIV/0 when A1 is zero, despite clear intentions
to avoid it. That formula must be rewritten, for example:

=if(a1=0, "bar", if(b1/a10, "foo", "bar"))

It would make a difference with OR, but not AND.

It makes no more nor less difference with OR than with AND.
I could write a similar example above using OR(a1=0,b1/a1<=0).

With some programming languages, many people rely on the
abortive left-to-right evaluation of boolean expressions, which
have operators for "and", "or", etc. It is most useful (albeit
dubious) when the evaluation of subexpressions has side-effects.

But in those languages, all function parameters are evaluated
before calling the function. So it is the case with Excel's functions
AND(), OR(), etc. These are (obviously) functions, not operators.