The method
Visible inputs, visible outputs, no assumptions about the middle.
Black-box testing means driving the target workbook with controlled inputs and comparing what comes out against what should have come out — without inspecting the internal formulas at all. The manual's stated reason is precise: it prevents a false sense of security from formulas that calculate but produce incorrect results. Reading a formula tells you what it does; it does not tell you whether what it does is what the specification required. Only a comparison against an independently stated expectation can establish that, which is why the expectation has to exist before the test runs.

