Sub test_TransposeArray()
Dim bVBA As Object: Set bVBA = CreateObject("BedvitCOM.VBA") 'позднее связывание
Dim testSize As Long: testSize = 2000000

Dim ArrV2: ReDim ArrV2(-5 To testSize, -2 To 3)

For i = 0 To testSize
    ArrV2(i, 0) = Format$(Int(Rnd * 1000), "0000")
    ArrV2(i, 1) = Format$(Int(Rnd * 1000), "0000")
    ArrV2(i, 2) = Format$(Int(Rnd * 1000), "0000")
Next

arrTmpV = ArrV2
t = Timer
bVBA.Transpose arrTmpV
Debug.Print "bVBA.Transpose : " & Timer - t & " sec."

arrTmpV = ArrV2
t = Timer
arrTmpV = TransposeArray(arrTmpV)
Debug.Print "TransposeArray : " & Timer - t & " sec."

End Sub

Function TransposeArray(ByVal arr As Variant) As Variant
    ' Пользовательская функция для транспонирования массива
    Dim tempArray As Variant
    ReDim tempArray(LBound(arr, 2) To UBound(arr, 2), LBound(arr, 1) To UBound(arr, 1))
    For X = LBound(arr, 2) To UBound(arr, 2)
        For Y = LBound(arr, 1) To UBound(arr, 1)
            tempArray(X, Y) = arr(Y, X)
        Next Y
    Next X
    TransposeArray = tempArray
End Function

Option Explicit
Sub test_TransposeArray()
Dim arrV(), arr(), i&, t!, arrTmpV
Dim bVBA As Object: Set bVBA = CreateObject("BedvitCOM.VBA") 'позднее связывание
Const testSize& = 2000000
  
ReDim arrV(1 To testSize, 1 To 3)
 
t = Timer
For i = 1 To testSize
    arrV(i, 1) = Format$(Int(Rnd * 1000), "0000")
    arrV(i, 2) = Format$(Int(Rnd * 1000), "0000")
    arrV(i, 3) = Format$(Int(Rnd * 1000), "0000")
Next i
Debug.Print "ArrayCreate : " & Timer - t & " sec."
 
t = Timer
arr = TransposeArray(arrV)
Debug.Print "TransposeArray : " & Timer - t & " sec."

arrTmpV = arrV
t = Timer
bVBA.Transpose arrTmpV
Debug.Print "bVBA.Transpose: " & Timer - t & " sec"
 
End Sub
'===========================================================================================
Function TransposeArray(ByVal arr2x) As Variant()
Dim arr(), r&, c&
 
ReDim arr(1 To UBound(arr2x, 2), 1 To UBound(arr2x, 1))
 
    For c = 1 To UBound(arr2x, 2)
        For r = 1 To UBound(arr2x, 1)
            arr(c, r) = arr2x(r, c)
        Next r
    Next c
TransposeArray = arr
End Function