We know Microsoft likes to be ambiguous, I just got this on MS Excel Help (In Spanish):

Si a1 es VERDADERO o se omite, ref se interpreta como una referencia estilo A1.
Si a1 es FALSO o se omite, ref se interpreta como una referencia estilo L1C1.

This can be translated to:

If a1 is TRUE or omitted, ref is interpreted as a reference of style A1.
If a1 is FALSE or omitted, ref is interpreted as a reference of style L1C1.

Now, the big question is, if a1 is omited how will ref be interpreted?

The Online Help (English version) is correct, somebody wanted to confuse Spanish users! ;)

(Online version of Office Help available here)