Боюсь, аноним, что только UDF  
Public Function FullSequence(ByVal this As String) As String  
   Dim i As Long, subStr() As String, pos As Long  
   Dim sResult As String, sKey As String, vLast As Long  
     
   subStr = Split(this, ","): sResult = "": vLast = UBound(subStr)  
   For i = 0 To vLast  
       sKey = subStr(i)  
       pos = InStr(sKey, "-")  
       If pos > 0 Then  
           sResult = sResult & Generate(CLng(Mid$(sKey, 1, pos - 1)), CLng(Mid$(sKey, pos + 1)))  
       Else  
           sResult = sResult & sKey  
       End If  
       If i <> vLast Then sResult = sResult & ","  
   Next i  
   FullSequence = sResult  
End Function  
 
Private Function Generate(ByVal Start As Long, ByVal Finish As Long) As String  
   Dim i As Long, sResult As String  
   sResult = ""  
   For i = Start To Finish  
       sResult = sResult & CStr(i)  
       If i <> Finish Then sResult = sResult & ","  
   Next i  
   Generate = sResult  
End Function