feat(calc): support matrix logic and products

[jpoz]

PR Details

Enable element-wise comparison and multiplication for matrix operands. Use broadcasting for scalar-matrix operations to ensure consistent behavior during complex formula evaluation.

Add range-to-range matching support for COUNTIF. This enables formulas like SUMPRODUCT with conditionals and improves parity with standard spreadsheet matrix logic.

Description

This PR adds element-wise array operation support to the calculation engine, enabling conditional array formulas and range-based calculations. This allows comparison and arithmetic operators to work with matrix data.

New Capabilities:

1. Range-to-range COUNTIF - COUNTIF(D:D, D:D) can now check if each value exists anywhere in a criteria range
2. Conditional array formulas - SUMPRODUCT((A1:A6="Apple")*(B1:B6)) enables filtering and aggregation based on conditions
3. Element-wise operations - All comparison operators (=, <>, <, <=, >, >=) and multiplication (*) now support array operations with scalar broadcasting

Comparison operators now return boolean arrays when operating on ranges, enabling conditional logic in formulas:

A1:A6 = "Apple"              // Returns [TRUE, FALSE, TRUE, FALSE, FALSE, TRUE]
B1:B6 > 10                   // Returns [FALSE, TRUE, TRUE, FALSE, TRUE, TRUE]
(A1:A6="Apple")*(B1:B6>10)   // Element-wise boolean multiplication

COUNTIF now accepts range references as criteria, checking if each search value matches any value in the criteria range:

COUNTIF(D1:D6, D1:D6)        // Count values that appear in both ranges
COUNTIF(Sales, Targets)      // Count sales values that hit any target

SUMPRODUCT can now use comparison expressions to filter data before aggregation:

SUMPRODUCT((Product="Apple")*(Sales))                    // Sum sales for Apple
SUMPRODUCT((Product="Apple")*(Qty>10)*(Sales))          // Sum with multiple conditions
SUMPRODUCT((Date>=StartDate)*(Date<=EndDate)*(Amount))  // Sum within date range

Related Issue

Motivation and Context

This change enables conditional array formulas and advanced range-based calculations that are essential for complex data analysis in spreadsheets.

What users couldn't do before:

1. No conditional aggregation - Users couldn't write formulas like SUMPRODUCT((Category="Electronics")*(Sales)) to sum values based on conditions. They had to create helper columns or use complex workarounds.
2. Limited COUNTIF functionality - COUNTIF only accepted single-value criteria, not range-to-range matching like COUNTIF(Orders, ValidOrders) to count how many values appear in both ranges.
3. No element-wise array operations - Comparison operators couldn't operate on arrays, so expressions like A1:A6="Apple" would only check the first cell instead of returning a boolean array.

What this unlocks:

• Complex business logic in single formulas - Revenue calculations with multiple conditions: SUMPRODUCT((Region="West")(Product="A")(Qty>5)*(Revenue))
• Dynamic criteria matching - Count or sum based on criteria ranges that change
• Simplified formulas - What previously required helper columns, VBA, or complex nested IFs can now be expressed naturally with boolean algebra

This brings excelize's formula calculation capabilities in line with Excel's array formula support, enabling users to perform sophisticated data analysis directly in their spreadsheet formulas.

How Has This Been Tested

Various new tests

Types of changes

• Docs change / refactoring / dependency upgrade
• Bug fix (non-breaking change which fixes an issue)
• New feature (non-breaking change which adds functionality)
• Breaking change (fix or feature that would cause existing functionality to change)

Checklist

• My code follows the code style of this project.
• My change requires a change to the documentation.
• I have updated the documentation accordingly.
• I have read the CONTRIBUTING document.
• I have added tests to cover my changes.
• All new and existing tests passed.

[codecov]

Codecov Report

❌ Patch coverage is 87.89809% with 38 lines in your changes missing coverage. Please review.
✅ Project coverage is 99.42%. Comparing base (418be6d) to head (f2d4e28).
⚠️ Report is 20 commits behind head on master.

Files with missing lines	Patch %	Lines
calc.go	87.89%	24 Missing and 14 partials ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##           master    #2257      +/-   ##
==========================================
- Coverage   99.55%   99.42%   -0.13%     
==========================================
  Files          32       32              
  Lines       25778    26596     +818     
==========================================
+ Hits        25663    26443     +780     
- Misses         60       84      +24     
- Partials       55       69      +14     

Flag	Coverage Δ
unittests	99.42% <87.89%> (-0.13%)	⬇️

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[jpoz]

Closing for now until I can get all the codecov passing