This is a problem that shouldn't exist. The user describes a twice-daily ritual of comparing lists by hand, then fighting a spreadsheet that actively rewrites its own logic the moment a row shifts. That is not a workflow problem. That is a tool problem.
The core issue is straightforward: when you delete a row in column B and shift cells up, the formula in column C tries to be helpful by adjusting its references. Helpful in the wrong direction. The user wants the formula to stay locked on its original row, A5 compared to B5, no matter what happens to the data around it. Absolute references like $A$1 don't solve it because they lock the cell address, not the row relationship. The spreadsheet interprets a deletion as a structural change, not a data update. So the formula breaks, and the user is back to manual recopying.
What this person really needs is a tool that treats data as data and formulas as logic that stays put. In an AI-native spreadsheet, column B could be a dynamic list that accepts inserts and deletions without dragging the comparison formulas off course. The formula in column C would remain anchored to its row, evaluating whatever value now sits in B5 after the shift. No #REF! errors. No manual re-paste. The user could delete a row, and the comparison would simply recalculate, true or false, based on the new alignment.
This is not a feature request for a niche edge case. It is a daily frustration that costs time and attention across countless industries. The current solution asks the user to adapt to the spreadsheet's limitations. The better solution asks the spreadsheet to adapt to the user's intent. That is the shift we should be driving.