エクセルについて質問です。

１行目は判別とデータのタイトルが入っているとして、実際のデータは２行目からになるでしょうか。

実行する前にSheet1以外のシートを削除してください。

Sub Macro1()
    Dim lastRow As Long
    Dim i As Long
    Dim sh As Worksheet
    Dim f As Boolean
    Dim r As Range
    Dim lastRow2 As Long
    Dim SheetCount As Integer
    
    SheetCount = 2

    With Sheet1
    lastRow = .Cells(Rows.Count, 1).End(xlUp).Row
    For i = 2 To lastRow
        f = False
        For Each sh In Worksheets
            If sh.Name <> "Sheet1" Then
                If sh.Range("A2").Value = .Cells(i, 1).Value Then
                    Set r = sh.Range("B:B").Find(.Cells(i, 2).Value)
                    If r Is Nothing Then
                        lastRow2 = sh.Cells(Rows.Count, 1).End(xlUp).Row
                        sh.Cells(lastRow2 + 1, 1).Value = .Cells(i, 1).Value
                        sh.Cells(lastRow2 + 1, 2).Value = .Cells(i, 2).Value
                        .Cells(i, 1).Formula = "=" & sh.Name & "!A" & lastRow2 + 1
                        .Cells(i, 2).Formula = "=" & sh.Name & "!B" & lastRow2 + 1
                    End If
                    f = True
                    Exit For
                End If
            End If
        Next
             
        If Not f Then
            Worksheets.Add
            ActiveSheet.Name = "Sheet" & SheetCount
            ActiveSheet.Range("A1").Value = .Range("A1").Value
            ActiveSheet.Range("B1").Value = .Range("B1").Value
            ActiveSheet.Range("A2").Value = .Cells(i, 1).Value
            ActiveSheet.Range("B2").Value = .Cells(i, 2).Value
            .Cells(i, 1).Formula = "=Sheet" & SheetCount & "!A2"
            .Cells(i, 2).Formula = "=Sheet" & SheetCount & "!B2"
            SheetCount = SheetCount + 1
        End If
    Next i
    End With
End Sub