Yes, all values are the same.
All these formulae give the same result:
Your formula:
=IF('OB Tasks'=0,'IB AHT'/'IB Tasks',('IB AHT'/'IB Tasks')+(('OB AHT'/'OB Tasks')* ('OB Tasks'/'IB Tasks')))
Your formula shortened:
=IF('OB Tasks'=0,'IB AHT'/'IB Tasks',('IB AHT'/'IB Tasks')+('OB AHT'/'IB Tasks'))
Your formula further shortened:
='IB AHT'/'IB Tasks'+IF('OB Tasks'=0,0,'OB AHT'/'IB Tasks')
my formula:
=' IB AHT'+' OB AHT'*'OB Tasks'/'IB Tasks'
Note that some of these references have leading spaces (' IB AHT' & ' OB AHT'); they are different from others ('IB AHT' & 'OB AHT') and refer to other calculated fields in the pivot, so my last formula, although the shortest, is not necessarily more efficient nor the best.
Now another scenario discovered on your larger data set which might need to be catered for:
SubLOB Category 1b, Jan 10th 2020, at 6:00,12:00,16:00 & 20:00 have all zero values for IB Tasks (column K of the Consolidated sheet), while all have non-zero values for OB Tasks (Column P).
They're causing errors at the moment. Do they need dealing with?
See attached, Sheet9, columns L:O for comparison.