We struggled a lot trying to include a formula field in a list template. We tried many times, contacted the support, reading help documents but was impossible to get an explanation. Finally a support agent explained that was not possible to do that.

We had a List Template which purpose is the administration flollow-up of each of our projects. We need a formula to calculate payable amounts we need to charge our clients, so we can replicate this field each time we use the template without the need to create manually the field each time.

I think this is important also for fomula fields in general