Function VLOOKUPCOUPLE6(Table As Variant, SearchColumnNum As Integer, SearchValue As Variant, _
                            RezultColumnNum As Integer, Separator_ As String, Optional BezPovtorov As Boolean = True)
'Table - таблица, где ищем
'SearchColumnNum - столбец, где ищем
'SearchValue - данные, которые ищем
'RezultColumnNum - колонка, откуда берём результат
'Separator_ - разделитель, желательно вводить с пробелом в конце
'BezPovtorov - если поставить 0, то будут выведены все повторяющиеся совпадения

        Dim i As Long, oDict As Object, tmp As String, vlk
            
        If TypeName(Table) = "Range" Then Table = Table.Value

        If BezPovtorov Then
            Set oDict = CreateObject("Scripting.Dictionary")

            For i = 1 To UBound(Table)
                If Table(i, SearchColumnNum) = SearchValue Then
                    tmp = Table(i, RezultColumnNum)
                    If tmp <> "" Then
                        If Not oDict.Exists(tmp) Then
                            oDict.Add tmp, 0&
                            vlk = vlk & Separator_ & Table(i, RezultColumnNum)
                        End If
                    End If
                End If
            Next i

        Else
            For i = 1 To UBound(Table)
                If Table(i, SearchColumnNum) = SearchValue Then
                    vlk = vlk & Separator_ & Table(i, RezultColumnNum)
                End If
            Next i
        End If
        If vlk > 0 Then vlk = Mid(vlk, Len(Separator_) + 1) Else vlk = ""
        VLOOKUPCOUPLE6 = vlk
End Function

С2: =B3<>B2
D2: =ЕСЛИ(B2<>B1;A2;D1&", "&A2)