Translate EXCEL to DAX Function

[GA1993]

Could someone please help me understand and translate an Excel formula to DAX solution?

=COUNTIFS($D:$D,"",$A:$A,"<>",$B:$B,"<>",$C:$C,"")

I tried doing it in bits to understand and this is what I got...

=COUNTIF($D:$D,"") = 1048573 (or the cells from excel that are blank)

=COUNTIF($A:$A,"<>") = 4

=COUNTIF($B:$B,"<>") = 4

=COUNTIF($C:$C,"") = 1048571 (or the cells from excel that are blank)

Now to put it together =COUNTIFS($D:$D,"",$A:$A,"<>",$B:$B,"<>",$C:$C,""), the result from my understanding would be 2 since it already has trimmed down the statements... (but the result was 0!)

I translated this to DAX in the hopes that I could get a sense of it, but the result was blank..

How do I translate filtering those that have no duplicates of values for Cells A and B because I assume this is where the mistake is?

Approval = CALCULATE (
    COUNTROWS ('Excel'),
        FILTER (
            'Excel',
                'Excel (A).[Date] <> 'Excel (A).[Date]
                && 'Excel (B).[Date] <> 'Excel (B).[Date]
                && 'Excel (C) = Blank()
            )
    )

[wdx223_Daniel]

COUNTROWS (
        FILTER (
            'Excel',
                NOT(ISBLANK('Excel'[A]))
                &&NOT(ISBLANK('Excel'[B]))
                && ISBLANK('Excel'[C])
                && ISBLANK('Excel'[D])
            ))

[GA1993]

I understand C & D as "ISBLANK", but I am not sure with A & B as they are looking for the Distinct values. I am just not sure how to translate this to a DAX function..