Option Explicit

Public Sub Cell_Braker_InExSu()     ' СтрокоРазбиватель
    Dim eL As Range
    Dim arr    'для Split без типа
    Dim x As Long

    For Each eL In ActiveSheet.UsedRange
        With eL
            If InStr(.Value, vbLf) > 0 Then
                arr = Split(.Value, vbLf)

                For x = LBound(arr) To UBound(arr)
                    .Value = arr(x)
                    If x < UBound(arr) Then
                        .EntireRow.Copy
                        .EntireRow.Insert Shift:=xlDown
                    End If: Next: End If: End With: Next
    Application.CutCopyMode = False
End Sub