вставить в B3:
=ARRAYFORMULA(MMULT(IFERROR(SPLIT(REGEXREPLACE(INDIRECT(
ADDRESS(ROW(C3), COLUMN(C3), 4)&":"&SUBSTITUTE(
ADDRESS(ROW(C3), COLUMN(C3)), ROW(C3), )&
MAX(IF($A3:$A="",,ROW($A3:$A)))), "[A-Za-z,]", ), " "))*1,
ROW(INDIRECT("A1:A"&COLUMNS(SPLIT(
REGEXREPLACE(C3:C, "[A-Za-z,]", ), " "))))^0))
вставить в C3:
=ARRAYFORMULA(IFNA(VLOOKUP(""&$A3:$A,
REGEXREPLACE(""&SPLIT(TRIM(TRANSPOSE(QUERY(QUERY(SPLIT(TRANSPOSE(QUERY(TRANSPOSE(QUERY(
IMPORTRANGE("1pozEjZUfrQkDK3-P04rmaTUQqJkT4ZYAduCm8MwCB9g", B1&"!A2:A")&"♦♥"&
IMPORTRANGE("1pozEjZUfrQkDK3-P04rmaTUQqJkT4ZYAduCm8MwCB9g", B1&"!F2:F"),
"select Col1,count(Col1) group by Col1 label count(Col1)''")),,999)), "♥")&",",
"select max(Col2) group by Col2 pivot Col1"),,999))), "♦"), "^, |,$", ), 2, 0)))