A family of Microsoft spreadsheet software with tools for analyzing, charting, and communicating data.
You have managed to hit on two combinations that, although they appear identical, are actually slightly different in Excel's internal representation. This is due to the fact that Excel, as most all spreadsheet computer based programs, adheres to an IEEE standard (754?) for double precision floating point numbers. This is discussed in more detail in this MSKB Article.
Using an add-in that allows for increased precision, I see that the results of the two SUM formulas, to 30 decimal digits, are
3.20000000000000017764
3.19999999999999973355
There are several ways around this when precision is important, as it is in your function. The most reasonable is to ROUND the result to your desired level of precision.
=ROUND(SUM(A10:D10),2)
You can also set your worksheet to "Precision as Displayed", but this will also change the precision, irretrievably, for every cell on your workbook.