Build: AOO3.4.1 rev.1372282
Steps:
1.Create a Souce.xlsx file in MS office, in put string in A1 

2.Create a sample.xlsx file in MS office, Define 2 different names test and test1, one scope for Sheet1, one scope for workbook, the cell range point to Cell A1 in Souce.xlsx.
In Sheet1 select cell A1, input "=test", and in Sheet2 select cell A1, input "=test"

3.Open those 2 file in AOO, update the links, then saved the sample.xlsx to sample.xls, then reload sample.xls.

4.After reload, update the link, but the cell value, there are 2 "#REF!" error type in those 2 cell range is wrong in Define name.

If we saved sample.xlsx to .ods in step 3, we also will get this error type, and Edit->Links->Update even the name cell range is correct.