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There is no way I can make sense of that endless chain of references, sorry. I gave up after backtracking over 50 times.
I understand your frustration. I find 150 cells with #NUM errors.
But I find only 6 chains of circ refs, to wit:
D284 > D41 > D40 > D37 > D410 > D396 > D284
D681 > D438 > D437 > D434 > D807 > D797 > D793 > D681
v
D807
C284 > C41 > C40 > C37 > C410 > C396 > C284
C681 > C438 > C437 > C434 > C807 > C797 > C793 > C681
v
C807
FYI, to find these, I open the file in Manual Calculation mode (*), and I disable Iterative Calculation mode.
Then for each chain of circ refs, I click Calculate Sheet, and I use Error Checking > Circ Refs to see each chain.
After I discover each chain, I break it in order to find the next chain.
Breaking a chain simply requires removing the reference to the "next" cell in the chain. For example, in D284, delete the formula =D41.
In D797, I remove "+D807". Similarly in C797.
(*) To open the file in Manual Calculation mode, I start Excel with a new worksheet, set Manual Calculation mode, then open the user's file in the same instance of Excel.