I test on my environment with Microsoft 365 Apps installed, I get following summary, you could have a look.
The formula "OFFSET(A2,{2,3},0,3)" will return 2 three-dimensional arrays from plane data , each area has 3 dimensions.
The first formula "{=SUM(OFFSET(A2,{2,3},0,3))}" can sum for each three-dimensional array, then return 2 results.
The second formula "{=SUM(SUM(OFFSET(A2,{2,3},0,3)))}" does not seem like the first one, it calculates the data values for each dimension, then return a set of three-dimensional data.
To achieve your needs of formula 2, I would suggest you use "=SUM(SUMIF(OFFSET(A2,{2,3},0,3),"<>"))" formula.
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