In the following case:

     //B1 is renamed as first
     //B2 is renamed as second 
     _______________
      f(x)| C3 = first * second
     _______________
       A | B | C | D
      _______________
    1|___|_2_|___|__
    2|___|_3_|___|__
    3|___|___|___|__
    4|   |   |   |  

vs

     _______________
      f(x)| C3 = B1 * B2
     _______________
       A | B | C | D
      _______________
    1|___|_2_|___|__
    2|___|_3_|___|__
    3|___|___|___|__
    4|   |   |   |  

It barely matters if you copy paste the first one or second one into a new sheet. C3 will be pointing to null. If anything its easy to trouble shoot former because you can chose any cell in the spreadsheet and call it 'first', chose another and call it 'second'- Compared to say to having fixed cells B1 for first and B2 for last.