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The @ is not present in the persisted formula, but is how a Dynamic Arrays-aware (DA) version of Excel will render a UDF formula whenever it is not an array formula.
When writing formulas from a DA Excel, you can use the Range.Formula2 method to write a formula that is not re-interpreted with the @.
However, if you have to make files using an older version of Excel or a third-party component, you might experiment by writing single-cell array (Ctrl+Shift+Enter) formulas (Range.FormulaArray) and seeing how that opens in DA Excel.
Note that this will potentially give you different results in pre-DA Excel than without the array formulas, even though they're only single-cell.
-Govert