In my personal opinion, yes. I don't think there's a site consensus. Excel adding the parentheses feels like the equivalent of a code-completion feature in another language's IDE, which should be ignored for byte counting. (But, I think "?" should be counted as 1 byte in BASIC even though it will be silently expanded to "PRINT" so maybe I'm not entirely consistent here).

Good to see someone else using Excel! Save two bytes per use by replacing ROW(INDIRECT("1:"&A1)) with ROW(OFFSET(A1,,,A1))

I would feel that way if I were doing anything special with the fact that it's A1 specifically, like if I relied somehow on its ROW(_) being 1. As is, though, it's just the most natural way of providing an Excel function with an arbitrary input.

@i_saw_drones - I think that is disallowed by standard I/O rules: here's a link to the meta answer that would apply to that method; it's currently at -36 votes.

That's fantastic! I had thought about λ€htD¹ but I didn't realize that lambdas would be added implicitly