Maybe someone can give a more detailed answer, but I believe that it changes the values in the array from True/False statements to 1's and 0's so that the formula can calculate the total.
It's creating an array of 1's and 0's
Based on the results of the expression.
(V9:V90=A28) <- this is an expression that returns either True or False
One true/false result for each cell in the range.
The -- coerces True to 1, False to 0
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