If you enter a formula using Point mode and tap and click a cell that has an assigned name,then Excel will insert the name of the cell rather than the cell reference.

Name: If you enter a formula using Point mode and tap and click a cell that has an assigned name,then Excel will insert the name of the cell rather than the cell reference.
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When entering a formula in Point mode, if a named cell is tapped or clicked, Excel will insert the name of the cell instead of the cell reference.

If You Enter a Formula Using Point Mode and Tap