=IF($A2<>OFFSET($A2,-1,0),TEXTJOIN(",",TRUE,SORT(FILTER(B2:B7, A2:A7=A2))), OFFSET(E2,-1,0))
=UNIQUE(FILTER(E2:E1000,(E2:E1000<>"")))
=UNIQUE(FILTER($F$2:$F$100,($F$2:$F$100<>"")))
=IF(L3<>"",K2+1, "")
=IF($B2<>OFFSET($B2,-1,0),TEXTJOIN(",",TRUE,SORT(FILTER($C$2:$C$100,$B$2:$B$100=$B2))),"")
=IF($F2<>"",INDEX($K$2:$K$100, MATCH($F2,$L$2#,0)), "")
=IF($H2<>"",COUNTIF($E2:$E100, H2), "")