Победил
Sub Averageifs_Function1()
    tmp = WorksheetFunction.Substitute(">" & CDbl(Range("A7")), ",", ".")
    [D2] = WorksheetFunction.AverageIfs(Range("B2:B12"), _
                                        Range("A2:A12"), tmp)
End Sub 

Private Sub Worksheet_Change(ByVal Target As Range)
    If Not Intersect(Target, Range("M:M, T:T")) Is Nothing Then
        Target.Offset(0, -1).Value = Target.Offset(0, -1).Value
    End If
End Sub

Sub Averageifs_Function1()
    tmp = "<" & CDbl(Range("A7"))
    [D2] = WorksheetFunction.AverageIfs(Range("B2:B12"), _
                                        Range("A2:A12"), tmp)
End Sub

Private Sub Worksheet_BeforeDoubleClick(ByVal Target As Range, Cancel As Boolean)
dan$ = ActiveCell.Value
rez$ = "'"
If Mid(dan, 6, 1) <> " " And Mid(dan, 5, 1) <> " " Then
    For i& = 0 To Len(dan) Step 4
        rez = rez & Mid(dan, i + 1, 4) & " "
    Next i
Else
    rez$ = Replace(dan, " ", "")
End If
ActiveCell.Value = rez
End Sub

Public Sub Cop_3()
For Each cell In Selection
    If IsEmpty(cell) Then
        cell.Value = cell.Offset(0, -1).Value
        cell.Interior.Color = cell.Offset(0, -1).Interior.Color
        cell.Font.Color = cell.Offset(0, -1).Font.Color
    End If
Next cell
End Sub

Public Sub Cop_3()
a = Timer
БыстродействиеВКЛ
For Each cell In Selection
    If IsEmpty(cell) Then
        cell.Value = cell.Offset(0, -1).Value
        cell.Interior.Color = cell.Offset(0, -1).Interior.Color
        cell.Font.Color = cell.Offset(0, -1).Font.Color
    End If
Next cell
БыстродействиеВЫКЛ
MsgBox Timer - a
End Sub

Public Sub Cop_4()
For Each cell In Selection
       If IsEmpty(cell) Then cell.Offset(0, -1).Copy cell
Next cell
End Sub

Public Sub Cop_4()
a = Timer
БыстродействиеВКЛ
For Each cell In Selection
       If IsEmpty(cell) Then cell.Offset(0, -1).Copy cell
Next cell
БыстродействиеВЫКЛ
MsgBox Timer - a
End Sub

 Sub БыстродействиеВКЛ()
'Больше не обновляем страницы после каждого действия
  Application.ScreenUpdating = False
   'Расчёты переводим в ручной режим
  Application.Calculation = xlCalculationManual
    'Отключаем события
  Application.EnableEvents = False
     'Отключаем сообщения Excel
  Application.DisplayAlerts = False
End Sub

Sub БыстродействиеВЫКЛ()
'Включаем обновление экрана после каждого события
  Application.ScreenUpdating = True
    'Расчёты формул - снова в автоматическом режиме
  Application.Calculation = xlCalculationAutomatic
    'Включаем события
  Application.EnableEvents = True
    'Разрешаем сообщения Excel
  Application.DisplayAlerts = True
End Sub

Public Sub Cop_4()
For Each cell In Selection
       If IsEmpty(cell) Then cell.Offset(0, -1).Copy cell
Next cell
End Sub

Public Sub Cop_3()
For Each cell In Selection
    If IsEmpty(cell) Then
        cell.Value = cell.Offset(0, -1).Value
        cell.Interior.Color = cell.Offset(0, -1).Interior.Color
        cell.Font.Color = cell.Offset(0, -1).Font.Color
    End If
Next cell
End Sub

Public Sub Cop_3()
For Each cell In Selection
    If IsEmpty(cell) Then
        cell.Value = cell.Offset(0, -1).Value
        cell.Interior.Color = cell.Offset(0, -1).Interior.Color
        cell.Font.Color = cell.Offset(0, -1).Font.Color
    End If
Next cell
End Sub