Я только что сделал краткий тест, возможно, не идеален.Если у вас тонна строк и столбцов, это может быть слишком медленно.
Dim rowiter As Long
Dim coliter As Long
Dim lastrow As Long
Dim lastcol As Long
Dim rowcount As Long
Dim rowadd As Boolean
With ActiveSheet
lastrow = .Cells(.Rows.Count, "A").End(xlUp).Row
lastcol = .Cells.Find(What:="*", after:=ActiveSheet.Cells(1, 1), LookIn:=xlFormulas, LookAt:= _
xlPart, SearchOrder:=xlByColumns, SearchDirection:=xlPrevious, MatchCase:=False).Column
rowcount = lastrow + 1
For rowiter = 1 To lastrow
rowadd = False
For coliter = 1 To lastcol
If InStr(1, .Cells(rowiter, coliter), vbLf) Then
.Cells(rowcount, coliter).Value = Split(.Cells(rowiter, coliter), vbLf)(1)
.Cells(rowiter, coliter).Value = Split(.Cells(rowiter, coliter), vbLf)(0)
rowadd = True
End If
Next
If rowadd = True Then
For coliter = 1 To lastcol
If .Cells(rowcount, coliter).Value = "" Or IsNull(.Cells(rowcount, coliter).Value) Then
.Cells(rowcount, coliter).Value = .Cells(rowiter, coliter).Value
End If
Next
rowcount = rowcount + 1
End If
rowadd = False
Next
.Range(Cells(1, 1), Cells(rowcount, lastcol)).Sort Key1:=Columns("A"), Order1:=xlDescending
End With