the help page of the TOCOL function describes an error by a non-integer number that does not happen.
I tried it out. I was able to work with comma numbers. No error occurred. Where can I report such errors?
Also, in the note: Excel returns a #NUM when array is too large, you could mention that the problem only occurs when the number of cells is not large enough to be displayed. The problem does not occur with a certain number of required cells.
As a third point, it should be mentioned that in the German help the German function name ZUSPALTE() is not given.
Good catch! I've tested this with 400+ non-integers (Produced with RANDARRAY and then obtained by evaluating using F9 in the formula bar to create the array constant) and cannot produce a #VALUE! error. One or more non whole numbers seems very low. Maybe this was a bug caught early on (and resolved) when TOCOL was in BETA and the article hasn't been updated?