and simplified coding after that since the logic is not needed
anymore.

After deleting the different assignment that were not used, some
part of the code could be simiplified, since there is no need
any more for the logic.

Also deleted a part of the code that did nothing, just defining
variable and reading them as argument.

and some coding commented since 2005

That case crops up when nId==0 i.e. the Handle column

Handle enabling/disabling is controlled by property RecordMarker,
not by property Enabled.

Source of the error is most probably a copy/paste error in
commit 0ade87a8
Author: Frank Schoenheit [fs] <frank.schoenheit@oracle.com>
Date:   Tue Nov 23 11:38:49 2010 +0100

ScFormulaCell::GetMatrixEdge() when recalculating its dimension obtained
the matrix origin of itself instead of a neighboring matrix formula if
encountered such, effectively adding that other matrix to its own cells
occupying dimension.

Cf. page 260 of Martin Reddy: API Design for C++ (MK, 2011).