ふう。
=LET(x,シート1!T10:GC700,y,FILTER(x,(INDEX(x,,1)<>"")*(INDEX(x,,2)<>"済")),d,CHAR(128),e,CHAR(127),s,LET(m,MATCH(y,INDEX(y,,1),0),"<c><d>"&d&SUBSTITUTE(TEXTJOIN(e&d,TRUE,IF(y="●",INDEX(x,1,),IF(ISNA(m),"",IF(m=1,y,"</d><d>"&y)))),d&"</d><d>","</d><d>"&d)&e&"</d></c>"),IFERROR(FILTERXML("<c>"&SUBSTITUTE(SUBSTITUTE(FILTERXML(s,"//d"),CHAR(128),"<e>"),CHAR(127),"</e>")&"</c>","//e["&SEQUENCE(1,100)&"]"),""))