Function VLOOKUPCOUPLE(Table As Variant, _
                       SearchColumnNum As Integer, _
                       SearchValue As Variant, _
                        SearchColumnNum2 As Integer, _
                        SearchValue2 As Variant, _
                        RezultColumnNum As Integer, _
                       Separator_ As String, _
                       Optional BezPovtorov As Boolean = True)
 
'Table - таблица, где ищем
'SearchColumnNum - столбец, где ищем
'SearchValue - данные, которые ищем
'RezultColumnNum - колонка, откуда берём результат
'Separator_ - разделитель, желательно вводить с пробелом в конце
'BezPovtorov - если поставить 0, то будут выведены все повторяющиеся совпадения
 
    Dim i As Long, tmp As String, vlk
 
    If TypeName(Table) = "Range" Then Table = Intersect(Table.Parent.UsedRange, Table).Value
    If BezPovtorov Then
        With CreateObject("Scripting.Dictionary")
            For i = 1 To UBound(Table)
                If Table(i, SearchColumnNum) = SearchValue Then
                If Table(i, SearchColumnNum2) = SearchValue2 Then
                    tmp = Table(i, RezultColumnNum)
                    If tmp <> "" Then
                        If Not .exists(tmp) Then
                            .Add tmp, 0&
                            vlk = vlk & Separator_ & Table(i, RezultColumnNum)
                        End If
                    End If
                    End If
                End If
            Next i
        End With
    Else
        For i = 1 To UBound(Table)
            If Table(i, SearchColumnNum) = SearchValue Then
                vlk = vlk & Separator_ & Table(i, RezultColumnNum)
            End If
        Next i
    End If
    If vlk > 0 Then vlk = Mid(vlk, Len(Separator_) + 1) Else vlk = ""
    VLOOKUPCOUPLE = vlk
End Function

=VLOOKUPCOUPLE(Таблица1;1;A2;2;"Использовал подарок";3;", ")

=TrataPodarkov([@[Потратил (места)]];[@[Подарки (Места)]];", ")

Function TrataPodarkov(s1$, s2$, sep$) As Boolean
Dim a1, a2, el1, el2
    a1 = Split(s1, sep)
    a2 = Split(s2, sep)

    For Each el1 In a1
        For Each el2 In a2
            If el1 = el2 Then TrataPodarkov = True: Exit Function
        Next
    Next

End Function