准提部林

Sub TEST_A1()
Dim Arr, xD, i&, T1$, T2$, T3$
Set xD = CreateObject("Scripting.Dictionary")
Arr = Range([位置!A1], [位置!D65536].End(xlUp))
For i = 2 To UBound(Arr)
    T1 = Arr(i, 1): T2 = Arr(i, 4)
    If T1 = "" Or T2 = "" Then GoTo 101
    T3 = T1 & "|" & T2:  xD(T3) = xD(T3) + 1 '用兩個關鍵字組合, 排除重覆
    If xD(T3) = 1 Then xD(T1) = xD(T1) & "," & T2  'xD(T3) = 1 為首次出現的, 加入字串中, 超過1, 略過
101: Next i
Arr = Range([料件!A1], [料件!A65536].End(xlUp))
For i = 2 To UBound(Arr)
    Arr(i - 1, 1) = Mid(xD(Arr(i, 1) & ""), 2) '字串首字符為"逗號", 須用mid取第2個字以後的字元
Next i
[料件!C2].Resize(UBound(Arr) - 1) = Arr
End Sub

准提部林

Sub TEST_A2()
Dim Arr, xD, i&, T1$, T2$, T3$, xR As Range
Set xD = CreateObject("Scripting.Dictionary")
Arr = Range([位置!A1], [位置!D65536].End(xlUp))
For i = 2 To UBound(Arr)
    T1 = Arr(i, 1): T2 = Arr(i, 4)
    If T1 = "" Or T2 = "" Then GoTo 101
    T3 = T1 & "|" & T2:  xD(T3) = xD(T3) + 1
    If xD(T3) = 1 Then xD(T1) = xD(T1) & IIf(xD(T1) = "", "", ",") & T2  '用 iif 避免字串開頭出現"逗號"
101: Next i
For Each xR In Range([料件!A2], [料件!A65536].End(xlUp)) '直接在儲存格逐一填入, 速度慢
    xR(1, 3) = xD(xR & "")  '注意:xD(xR & "") 中的"雙引號"不可省略, 或用xD(xR.Value)
Next
End Sub

准提部林

字典的key的型態須明確界定,
"數值"及"文字"格式, 會視為不同,
例如: xd(123) 及 xd("123") 視為不同,
所以最好用變數代替, 再做字典key,
dim T$ 或  dim T as string
T = 123
xd(T) 即等同 xd("123")

英文大小寫也視為不同,
例如: xd("ABC") 及 xd("Abc") 視為不同,
必要時可用ucase 或 lcase 統一大小寫, 再置入字典