Sub MergeSelection()
     Dim Delim As String
     Dim delim2 As String
     Dim sMergeStr As String
      
     Delim = "!"
     delim2 = "@"
      
     Set rCells = Selection
     With rCells
         For Each rCell In .Cells
             If rCell <> "" Then sMergeStr = sMergeStr & Delim & rCell.Text
         Next rCell
         sMergeStr = Mid(sMergeStr, 1 + Len(Delim))
         sMergeStr = Replace(sMergeStr, Delim, delim2)
         Application.DisplayAlerts = False
         .Merge
         Application.DisplayAlerts = True
         .Item(1).Value = Replace(sMergeStr, sMergeStr, Delim & sMergeStr & Delim)
     End With
End Sub

30        lastrow = ActiveSheet.UsedRange.Rows.Count +ActiveSheet.UsedRange.Rows.Row - 1
40        lastcol = ActiveSheet.UsedRange.Column +ActiveSheet.UsedRange.Columns.Count - 1

...

440       Range(Cells(3, 1), Cells(lastrow, lastcol)).Select
450       Selection.FormatConditions.Add Type:=xlExpression,Formula1:="=RC1<>R[1]C1"
460       Selection.FormatConditions(Selection.FormatConditions.Count).SetFirstPriority
470       With Selection.FormatConditions(1).Borders(xlBottom)
                    '???????????????????????
                    .LineStyle = xlContinuous
                    .TintAndShade = 0
                    .Weight = xlThin
480       End With
490       With Selection.FormatConditions(1).Interior
500           .PatternColorIndex = xlAutomatic
510           .Color = 65535
520           .TintAndShade = 0
530       End With
540       Selection.FormatConditions(1).StopIfTrue = False

220       Range(Cells(2, 1), Cells(lastrow,lastcol)).Select
230       Selection.FormatConditions.Add Type:=xlExpression,Formula1:= _
                    "=ЯЧЕЙКА(""строка"")=СТРОКА()"
240       Selection.FormatConditions(Selection.FormatConditions.Count).SetFirstPriority
250       With Selection.FormatConditions(1).Interior
260           .PatternColorIndex = xlAutomatic
270           .ThemeColor = xlThemeColorLight2
280           .TintAndShade = 0.799981688894314
290       End With
300       Selection.FormatConditions(1).StopIfTrue = False

310       Range(Cells(1, 2), Cells(lastrow, lastcol - 1)).Select
320       Selection.FormatConditions.Add Type:=xlExpression, Formula1:= _
               "=ЯЧЕЙКА(""столбец"")=СТОЛБЕЦ()"
330       Selection.FormatConditions(Selection.FormatConditions.Count).SetFirstPriority
340       With Selection.FormatConditions(1).Font
                 '???????????????????????
350           .ThemeColor = xlThemeColorLight1
360           .TintAndShade = 0
370       End With
380       With Selection.FormatConditions(1).Interior
390           .PatternColorIndex = xlAutomatic
400           .ThemeColor = xlThemeColorLight2
410           .TintAndShade = 0.799981688894314
420       End With
430       Selection.FormatConditions(1).StopIfTrue = False

=ЕСЛИОШИБКА(ЕСЛИ(ПОИСКПОЗ("нет";D5:D12;0)>0;"!!!";" ");"")