I often use two rows for headers, where I use the first row as a header and the row below it to use for formulas, generally arrayformulas to apply to that column.
The problem I often have is when using inline lists, the formula row appears as an empty entry on top of the others in the inline list.
To fix this I often just apply a filter, normally to whatever row ID I am using and filter if it’s not empty. That works except if I want to apply any other filter.
Is there a way to ignore that row without using the filter so I can use the filter with a if then column?