Reproduction instructions:

1. Create a new spreadsheet
2. Select the entire first row and set its background color to Orange.
3. Select the entire second row and set its background color to Cyan.
4. Make a cell in the first row active.
5. Insert a row below (e.g. via the menus: Sheet > Insert Rows > Rows Below); note the background color of the inserted row.
6. Undo action (5.) (e.g. via the menus: Edit > Undo: Insert)
7. Make a cell in the second row active.
8. Insert a row above (e.g. via the menus: Sheet > Insert Rows > Rows Above); note the background color of the inserted row.

Expected results:
After step (5.), the inserted middle row is Orange;
After step (8.), the inserted middle row is Cyan.

Expected results:
After step (5.), the inserted middle row is Orange;
After step (8.), the inserted middle row is Orange.

it seems that, in the code, "Insert rows above" is implemented as: "Go one row up and insert row below". But that's not what the user wants: The user wants to replicate for format of the active row, not of the previous row.