вставить в D2 ячейку:
=ARRAYFORMULA(SUBSTITUTE(SUBSTITUTE(TRIM(TRANSPOSE(QUERY(TRANSPOSE(SUBSTITUTE(IF(ISNUMBER(
QUERY(QUERY(IFERROR(SPLIT(IF(IF(REGEXMATCH(TRIM(TRANSPOSE(SPLIT(QUERY(TRANSPOSE(QUERY(
TRANSPOSE(IFERROR(IF(SPLIT(SUBSTITUTE(B2:B, " <br />
", ","), ",")<>"", "♠"&A2:A&"♦"&
TRIM(IFERROR(SPLIT(SUBSTITUTE(B2:B, " <br />
", ","), ","))), )))
,,999^99)),,999^99), "♠"))),SUBSTITUTE(TRIM(QUERY(TRANSPOSE(QUERY(TRANSPOSE(IFERROR(IF(
SPLIT(C2:C, ",")<>"", A2:A&"♦"&TRIM(IFERROR(SPLIT(C2:C, ","))), ))),,999^99)),,999^99))
, " ", "|")), TRIM(TRANSPOSE(SPLIT(QUERY(TRANSPOSE(QUERY(TRANSPOSE(IFERROR(IF(
SPLIT(SUBSTITUTE(B2:B, " <br />
", ","), ",")<>"", "♠"&A2:A&"♦"&TRIM(IFERROR(SPLIT(
SUBSTITUTE(B2:B, " <br />
", ","), ","))), ))),,999^99)),,999^99),
"♠")))&" - CHECK", )<>"", IF(REGEXMATCH(TRIM(TRANSPOSE(SPLIT(QUERY(TRANSPOSE(QUERY(TRANSPOSE(
IFERROR(IF(SPLIT(SUBSTITUTE(B2:B, " <br />
", ","), ",")<>"", "♠"&A2:A&"♦"&TRIM(IFERROR(
SPLIT(SUBSTITUTE(B2:B, " <br />
", ","), ","))), )))
,,999^99)),,999^99), "♠"))),SUBSTITUTE(TRIM(QUERY(TRANSPOSE(QUERY(TRANSPOSE(IFERROR(IF(
SPLIT(C2:C, ",")<>"", A2:A&"♦"&TRIM(IFERROR(SPLIT(C2:C, ","))), ))),,999^99)),,999^99)),
" ", "|")), TRIM(TRANSPOSE(SPLIT(QUERY(TRANSPOSE(QUERY(TRANSPOSE(IFERROR(IF(
SPLIT(SUBSTITUTE(B2:B, " <br />
", ","), ",")<>"", "♠"&A2:A&"♦"&TRIM(IFERROR(SPLIT(
SUBSTITUTE(B2:B, " <br />
", ","), ","))), ))),,999^99)),,999^99),
"♠")))&" - CHECK", ), TRIM(TRANSPOSE(SPLIT(QUERY(TRANSPOSE(QUERY(TRANSPOSE(IFERROR(IF(
SPLIT(SUBSTITUTE(B2:B, " <br />
", ","), ",")<>"", "♠"&A2:A&"♦"&TRIM(IFERROR(SPLIT(
SUBSTITUTE(B2:B, " <br />
", ","), ","))), ))),,999^99)),,999^99),
"♠")))), "♦")), "select count(Col1) where Col1 is not null group by Col1 pivot Col2", 0),
"offset 1", 0)), INDEX(QUERY(IFERROR(SPLIT(IF(IF(REGEXMATCH(TRIM(TRANSPOSE(SPLIT(QUERY(
TRANSPOSE(QUERY(TRANSPOSE(IFERROR(IF(SPLIT(SUBSTITUTE(B2:B, " <br />
", ","), ",")<>"",
"♠"&A2:A&"♦"&TRIM(IFERROR(SPLIT(SUBSTITUTE(B2:B, " <br />
", ","), ","))), )))
,,999^99)),,999^99), "♠"))),SUBSTITUTE(TRIM(QUERY(TRANSPOSE(QUERY(
TRANSPOSE(IFERROR(IF(SPLIT(C2:C, ",")<>"", A2:A&"♦"&TRIM(IFERROR(SPLIT(C2:C, ","))), )))
,,999^99)),,999^99)), " ", "|")), TRIM(TRANSPOSE(SPLIT(QUERY(TRANSPOSE(QUERY(TRANSPOSE(
IFERROR(IF(SPLIT(SUBSTITUTE(B2:B, " <br />
", ","), ",")<>"", "♠"&A2:A&"♦"&TRIM(IFERROR(
SPLIT(SUBSTITUTE(B2:B, " <br />
", ","), ","))), ))),,999^99)),,999^99), "♠")))&
" <img src='tick.svg'>", )<>"", IF(REGEXMATCH(TRIM(TRANSPOSE(SPLIT(QUERY(
TRANSPOSE(QUERY(TRANSPOSE(IFERROR(IF(SPLIT(SUBSTITUTE(B2:B, " <br />
", ","), ",")<>"",
"♠"&A2:A&"♦"&TRIM(IFERROR(SPLIT(SUBSTITUTE(B2:B, " <br />
", ","), ","))), )))
,,999^99)),,999^99), "♠"))),SUBSTITUTE(TRIM(QUERY(TRANSPOSE(QUERY(
TRANSPOSE(IFERROR(IF(SPLIT(C2:C, ",")<>"", A2:A&"♦"&TRIM(IFERROR(SPLIT(C2:C, ","))), )))
,,999^99)),,999^99)), " ", "|")), TRIM(TRANSPOSE(SPLIT(QUERY(TRANSPOSE(QUERY(TRANSPOSE(
IFERROR(IF(SPLIT(SUBSTITUTE(B2:B, " <br />
", ","), ",")<>"", "♠"&A2:A&"♦"&TRIM(IFERROR(
SPLIT(SUBSTITUTE(B2:B, " <br />
", ","), ","))), ))),,999^99)),,999^99), "♠")))&
" <img src='tick.svg'>", ), TRIM(TRANSPOSE(SPLIT(QUERY(TRANSPOSE(QUERY(
TRANSPOSE(IFERROR(IF(SPLIT(SUBSTITUTE(B2:B, " <br />
", ","), ",")<>"", "♠"&A2:A&"♦"&
TRIM(IFERROR(SPLIT(SUBSTITUTE(B2:B, " <br />
", ","), ","))), )))
,,999^99)),,999^99), "♠")))), "♦")), "select count(Col1) where Col1 is not null group by Col1
pivot Col2", 0), 1, ), ), " ", "♂")),,999^99))), " ", " <br />
 "), "♂", " "))