So I tested again and here are the results:
There are 1000 instances of sprite A and 1000 instances of sprite B. Animation frame is set to 1 for half of them.
250K collision checks per tick - collision cells are working.
125K collision checks - collision cells are working. And it's more efficient because we eliminate half of A instances.
500K collision checks - collision cells are NOT working.
Test project:
dropbox.com/scl/fi/u8tlp28lh0fj87yh1n6n9/coll_cell_test.c3p