масштабируемая модификация @ ttarchala's решения:
=ARRAYFORMULA(QUERY(SPLIT(TRANSPOSE(SPLIT(IFERROR(TEXTJOIN(
"♦", 1, $A3:A&"♠"&$B3:B&"♠"&IFERROR(SPLIT(C3:C, ", ")))), "♦")), "♠"),
"where Col2<>'' and Col3<>''"))
=ARRAYFORMULA(QUERY(SPLIT(TRANSPOSE(SPLIT(IFERROR(TEXTJOIN( "♦", 1,
SUBSTITUTE($A3:A&"♠"&$B3:B&"♠"&IFERROR(SPLIT(
REGEXREPLACE(C3:C, ", |,", "♥"), "♥")), "♠♠", ""))), "♦")), "♠"), "where Col3<>''"))