Because (2 = 2) will return a result 'True'... and the Absolute of this is transformed into a 1
In turn, A1 = ABS (2 = 3) will return me a Zero...
Because the result of (2 = 3) will be 'False'... and when taking the absolute, Excel transforms the result into 0 (zero)
This is particularly useful for creating extensive formulas that would need many If-Then-Else within the formula itself, without having to use If-Then-Else »
=DATA($B$4-ABS(J3<(78-ABS(G3="N")));3;19)
But in the App Inventor2 the [Absolute] Block does not allow to fit into its slot any expression that returns True or False...
From your answer I was doing some tests... and I found that this also works fine »
This opened my mind... and even though I found a form that uses If-Then-Else' (which was not the original proposal) I believe that in this way is possible to insert several comparisons within a single formula...
Both Excel and Google Sheets have an ABS() function which will convert TRUE/FALSE to 0/1, this is simply how the function is programmed. AI2 is not Excel or Google Sheets. In AI2 the absolute block will only work with numbers. No mystery. A solution to this is provided by using the alternate if-then-else block as has been shown.