Count Function for identifying the Unique values in Excel

Question

Here I need to identify the overall count by Ignoring the duplicate values in both rows.

Example:

I need to compare whether the AAAA value is displayed in the top row or the same row here (other cells). In this instance, ignoring the duplicates count results in an overall total of 7.

I tried this function :

=Countif(F10,"<>"&L8) +Countif(H10,"<>"&L8).., --> 

While I need to compare both rows, this statement only compares for a single condition. referring to Row 8 and Value Row 10 for each cell.

Answer 1

If the 9th row is empty:

=COUNTA(UNIQUE(TOCOL(F8:R10)))-1

If not:

=COUNTA(UNIQUE(TOCOL(VSTACK(F8:R8,F10:R10))))-1

Result: