Private Sub Workbook_Open()
Dim sh As Worksheet, TWB As Workbook
Dim i_n As Long
Dim k As Long
Dim cel() As String
Set TWB = ThisWorkbook
ReDim tabl(1)
    For Each sh In TWB.Sheets
        If sh.Name = "Лист2" Then
            k = k + 1
            ReDim Preserve tabl(k)
            i_n = sh.UsedRange.Find("*", , xlValues, xlWhole, xlByRows, xlPrevious).Row
            ReDim cel(4, i_n)
            For i = 1 To i_n
                For j = 1 To 4 'записываем до 4-го столбца
                    cel(j, i) = sh.Cells(i, j)
                Next j
            Next i
            tabl(k).mas2 = cel
        End If
    Next sh
End Sub

Sub MAKROS1()
    Sheets("Лист2").Activate
    Dim i&, j&, i_n&
    i_n = ActiveSheet.UsedRange.Find("*", , xlValues, xlWhole, xlByColumns, xlPrevious).Row
    For i = 3 To i_n
        For j = 1 To 4
            If tabl(1).mas2(j, i) <> ActiveSheet.Cells(i, j) Then
                With ActiveSheet.Cells(i, j)
                If .Comment Is Nothing Then
                    .AddComment
                End If
                .Comment.Visible = True
                .Comment.Text Text:="Предыдущая версия: " & Chr(10) & """" & tabl(1).mas2(j, i) & """" & Chr(10) & Now 'Дата будет считаться по исполнению этого макроса
                .Comment.Shape.DrawingObject.Height = 35
                .Comment.Shape.DrawingObject.Width = 100
                End With
            End If
        Next j
        If Range("D" & i).Value = "0" Then
            Rows(i).EntireRow.Hidden = True
            Else: Rows(i).EntireRow.Hidden = False '
        End If
    Next
End Sub