Это сделает то, что вы хотите.
Option Explicit
Const ANALYSIS_ROW As String = "C"
Const DATA_START_ROW As Long = 1
Sub ReplicateData()
Dim iRow As Long
Dim lastrow As Long
Dim ws As Worksheet
Dim iSplit() As String
Dim iIndex As Long
Dim iSize As Long
'Application.ScreenUpdating = False
Application.Calculation = xlCalculationManual
With ThisWorkbook
.Worksheets("Sheet1").Copy After:=.Worksheets("Sheet1")
Set ws = ActiveSheet
End With
With ws
lastrow = .Cells(.Rows.Count, ANALYSIS_ROW).End(xlUp).Row
End With
For iRow = lastrow To DATA_START_ROW Step -1
iSplit = Split(ws.Cells(iRow, ANALYSIS_ROW).Value2, ",")
iSize = UBound(iSplit) - LBound(iSplit) + 1
If iSize = 1 Then GoTo Continue
ws.Rows(iRow).Copy
ws.Rows(iRow).Resize(iSize - 1).Insert
For iIndex = LBound(iSplit) To UBound(iSplit)
ws.Cells(iRow, ANALYSIS_ROW).Offset(iIndex).Value2 = iSplit(iIndex)
Next iIndex
Continue:
Next iRow
Application.CutCopyMode = False
Application.Calculation = xlCalculationAutomatic
'Application.ScreenUpdating = True
End Sub