n_clients:=DISTINCTCOUNT('Таблица1'[Клиент])
n_urls:=DISTINCTCOUNT('Таблица1'[Урл на софт])
svs_codes:=CONCATENATEX(DISTINCT('Таблица1'[Код услуги]), 'Таблица1'[Код услуги], ", ")

let
    Source = Excel.CurrentWorkbook(){[Name="Таблица1"]}[Content],
    group = Table.Group(
        Source, "Софт",
        {{"clients", each List.Count(List.Distinct([Клиент]))},
        {"urls", each List.Count(List.Distinct([Урл на софт]))},
        {"services", each Text.Combine(List.Distinct([Код услуги]), ", ")}}
    )
in
    group

Sub svod()
    Dim a, i&, t$, d1 As Object, d2 As Object, d3 As Object
    Dim el, col
    
    Set d1 = CreateObject("Scripting.Dictionary"): d1.comparemode = 1
    Set d2 = CreateObject("Scripting.Dictionary"): d2.comparemode = 1
    Set d3 = CreateObject("Scripting.Dictionary"): d3.comparemode = 1
    
    'тут можно взять данные в массив любым способом
    a = Range("E2", Cells(Rows.Count, "A").End(xlUp)).Value

    On Error Resume Next
        For i = 1 To UBound(a)
            t = a(i, 2)
            If Not d1.exists(t) Then
            d1.Add t, New Collection
            d2.Add t, New Collection
            d3.Add t, New Collection
            End If
            d1.Item(t).Add a(i, 1), a(i, 1)
            d2.Item(t).Add a(i, 5), a(i, 5)
            d3.Item(t).Add a(i, 4), a(i, 4)
        Next
    On Error GoTo 0

    ReDim a(1 To d1.Count + 1, 1 To 4)
    i = 1
    a(i, 1) = "Названия строк"
    a(i, 2) = "n_clients"
    a(i, 3) = "n_urls"
    a(i, 4) = "svs_codes"

    For Each el In d1.keys
    t = "": i = i + 1
        For Each col In d3.Item(el)
            t = t & ", " & col
        Next
    a(i, 1) = el
    a(i, 2) = d1.Item(el).Count
    a(i, 3) = d2.Item(el).Count
    a(i, 4) = Mid(t, 3)
    Next
    
Workbooks.Add.Sheets(1).[a1:d1].Resize(d1.Count + 1) = a
End Sub

d1.Item(t).Add a(i, 1) & "|" & a(i, 4), a(i, 1) & "|" & a(i, 4)