Вот попытка в ячейке A2 на вкладке MK.Idea.
=ARRAYFORMULA(QUERY(UNIQUE(SPLIT(TRANSPOSE(SPLIT(TEXTJOIN("#",TRUE,SUBSTITUTE(TRIM(IF(LEN({Char!A2:A;Char!A2:A;Char!A2:A;Char!A2:A})*LEN(TRANSPOSE(Tags!B2:B))*REGEXMATCH({Char!B2:B;Char!C2:C;Char!D2:D;Char!E2:E},TRANSPOSE(SUBSTITUTE(Tags!B2:B,"All",""))),{Char!A2:A;Char!A2:A;Char!A2:A;Char!A2:A}&CHAR(10)&TRANSPOSE(Tags!A2:A&CHAR(10)&Tags!B2:B),)),CHAR(10),"|")),"#")),"|")),"order by Col1,Col3"))