大于某數且不重复个数 (9471)

E2{=SUM(IFERROR((C2:C8>260)/COUNTIFS(B2:B8,B2:B8,C2:C8,">"&260),))

E3{=COUNT(0/(MATCH(B2:B8&1,B2:B8&(C2:C8>260)*1,)=ROW(1:7)))

另解{=COUNT(0/(MATCH(B2:B8,IF(C2:C8>260,B2:B8),)=(ROW(1:7))))