An important factor that might be overlooked: certainly the range V:V, and perhaps even the range V2:V100, will include unintended zero values in the calculation. This is because when the "value if true" range is evaluated, any empty cells are treated as zero, unlike a straight-forward STDEV(V2:V100) expression.

To demonstrate, enter 1, 2, 3 and 4 into alternating cells A1, A3, A5 and A7. Note the difference between =STDEV(A1:A7) and array-entered { =STDEV(IF(A1:A7<>26,A1:A7)) }. Now, enter zero into A2, A4 and A6. Note that STDEV(A1:A7) now returns the same result as the array-entered formula.

If you want to ignore empty cells as well as cells that equal 26, array-enter the following:

{ =IF(STDEV(IF(Sheet1!V2:V100<>"", IF(Sheet1!V2:V100<>26, Sheet1!V2:V100))) }

I cannot see any reason to use STDEVA instead of STDEV. On the contrary, STDEVA might give an unintended result in the cases that make the two functions different.

The important take-aways are: use limited ranges (V2:V100) instead of whole-column ranges (V:V); and do not put quotes around numbers ("26") that are intended to be treated as such.