In the attached, formulae that may work for you, I'm not sure, are in the green shaded cells N3:P3.

The three formulae are all array-entered as before.

They can be copied down.

If, instead of a table from columns B to** I**, you have a table in columns B to **M**, the formula in cell N3 (but obviously in another cell!) changes from:

=INDEX($B3:$I3,MIN(IF(((CHOOSE({1,2,3,4},B3,D3,F3,H3)<>0)+(CHOOSE({1,2,3,4},C3,E3,G3,I3)<>0)=2)*(ABS(CHOOSE({1,2,3,4},B3,D3,F3,H3)-CHOOSE({1,2,3,4},C3,E3,G3,I3))<=0.1),{1,3,5,7})))

to:
=INDEX($B3:$M3,MIN(IF(((CHOOSE({1,2,3,4,5,6},B3,D3,F3,H3,J3,L3)<>0)+(CHOOSE({1,2,3,4,5,6},C3,E3,G3,I3,K3,M3)<>0)=2)*(ABS(CHOOSE({1,2,3,4,5,6},B3,D3,F3,H3,J3,L3)-CHOOSE({1,2,3,4,5,6},C3,E3,G3,I3,K3,M3))<=0.1),{1,3,5,7,9,11})))

There's an area of cells S2:V7 which is how the formulae were derived. Pay attention to column S formulae. The formulae in columns T:V are very simple, and perhaps having a separate helper column like column S (which can be hidden) might be a way you want to go.

All these cells can be deleted.

I've probably over-complicated the formula and I feel there must be a much simpler formula!