Разделитель клиентов в листе Excel

Sub uuu()
    Dim i&
    For i = Cells(Rows.Count, 1).End(xlUp).Row To 2 Step -1
        If Cells(i, 1) <> Cells(i - 1, 1) Then Rows(i).Insert
    Next
End Sub

Rows(i).RowHeight = 25

Option Explicit   
 
     Dim fileToOpen, tt, Name, Folder As Variant, b, f As Boolean, txt As String
 
Private Sub CommandButton1_Click()
   
 
          fileToOpen = Application.GetOpenFilename _
          (" *.xlsx (*.xlsx), *.xlsx,*.xls (*.xls), *.xls")
 
      tt = InStrRev(fileToOpen, "\")
    Name = Mid(fileToOpen, tt + 1)
 
            If fileToOpen <> False Then
               Workbooks.Open fileToOpen
              CommandButton1.Enabled = False
     End If
 
End Sub
 
 
 
Private Sub CommandButton2_Click()
 
 
    Dim i&
    For i = Cells(Rows.Count, 1).End(xlUp).Row To 2 Step -1
 
        If Cells(i, 1) <> Cells(i - 1, 1) Then
        
        Rows(i).Insert
        Rows(i).Interior.Color = 8421504 
        Rows(i).RowHeight = 10
  End If
    Next
 
 End Sub
 
Private Sub UserForm_QueryClose(Cancel As Integer, CloseMode As Integer)
 
If fileToOpen <> False Then
Workbooks(Name).Save
 
     End If
 
End Sub

Option Explicit
 
Sub tt()
    Dim wb1 As Workbook, wb2 As Workbook, c As Range, cc As Range
 
Application.ScreenUpdating = False
 
    Set wb1 = ActiveWorkbook
    Set wb2 = Workbooks.Add(1)
 
    With wb2
        For Each c In wb1.Sheets("Исходный лист").UsedRange.Columns(2).Cells
 
            If Not SheetExists(c.Text, wb2) Then
                .Worksheets.Add(after:=.Sheets(.Sheets.Count)).Name = c.Text
                c.EntireRow.Copy .Sheets(.Sheets.Count).Cells(1)
            Else
                Set cc = .Sheets(c.Text).Cells(.Sheets(1).Rows.Count, "B").End(xlUp)(2).Offset(, -1)
                c.EntireRow.Copy cc
                If cc.Text <> cc.Offset(-1).Text Then
                    With cc
                        .EntireRow.Insert Shift:=xlDown
                        With .Offset(-1).Resize(, 7).Interior
                            .Pattern = xlSolid
                            .PatternColorIndex = xlAutomatic
                            .ThemeColor = xlThemeColorLight1
                            .TintAndShade = 0.499984740745262
                            .PatternTintAndShade = 0
                        End With
                    End With
                End If
            End If
 
        Next
    End With
    Application.DisplayAlerts = False
    wb2.Sheets(1).Delete
    Application.DisplayAlerts = True
    Application.ScreenUpdating = True
 
End Sub
 
 
Function SheetExists(SheetName As String, wb As Workbook) As Boolean
    On Error Resume Next
    SheetExists = Not wb.Sheets(SheetName) Is Nothing
End Function