Help with a Formula

Split Column by Delimiter

Since you are trying to split 2 columns by delimiter, it's a good idea to create a Lambda function to do this:

=LAMBDA(c,d,LET(
    n,CountD(c,d),
    m,MAX(n)+1,
    TEXTBEFORE(TEXTAFTER(d&c&REPT(d,m-n),d,
        SEQUENCE(,m)),d)))

Using the Name Manager, you could define a name, e.g., SplitD and copy the formula above into the RefersTo box.

Similarly, since you are doing your 'non-breaking space business' several times, you could create the following Lambda function named, e.g. Nbs:

=LAMBDA(a,TRIM(SUBSTITUTE(a,CHAR(160),"")))

I kept the functions inside the formula so you need not bother at the moment.

=LET(a,Detail!A2:BZ21,b,$B$16:$B$25,
    Nbs,LAMBDA(a,TRIM(SUBSTITUTE(a,CHAR(160),""))),
    SplitD,LAMBDA(c,d,LET(
        n,LEN(c)-LEN(SUBSTITUTE(c,d,)),
        m,MAX(n)+1,
        TEXTBEFORE(TEXTAFTER(d&c&REPT(d,m-n),d,
            SEQUENCE(,m)),d))),
    ia,Nbs(CHOOSECOLS(a,49))<>"",
    ib,COUNTIF(b,CHOOSECOLS(a,68))>0,
    f,FILTER(a,ia*ib),
    base,CHOOSECOLS(f,1,3,4,5,68),
    cAW,TRIM(SplitD(Nbs(CHOOSECOLS(f,49)),",")),
    cBA,TRIM(SplitD(Nbs(CHOOSECOLS(f,53)),",")),
    r,SORT(UNIQUE(HSTACK(base,cAW,cBA)),1,1),
    r)

I would strongly suggest you put your data into a table and use structured references instead of utilizing column indices.