possible solution: T-SQL
One possible solution using T-SQL is following statement.
The function fn_Split returns all values in a list and the replace function converts the CR (carriage returns) to commas.


SELECT
[Key]
,[b.Value]
,[c.Value]
FROM
[dbo.TableExcel] AS a
CROSS APPLY
fn_Split(REPLACE(a.Persons, CHAR(10)+CHAR(13),','), ',') AS b
CROSS APPLY
fn_Split(REPLACE(a.Departments, CHAR(10)+CHAR(13),','), ',') AS c


The corresponding fn_Split function:

CREATE FUNCTION [dbo].[fn_Split](@text nvarchar(max), @delimiter char(1) = ' ')
RETURNS @Strings TABLE (
position int IDENTITY PRIMARY KEY,
value nvarchar(max)
)
AS
BEGIN
DECLARE @index int
SET @index = -1
WHILE (LEN(@text) > 0)
BEGIN
SET @index = CHARINDEX(@delimiter , @text)
IF (@index = 0) AND (LEN(@text) > 0)
BEGIN
INSERT INTO @Strings VALUES (@text)
BREAK
END
IF (@index > 1)
BEGIN
INSERT INTO @Strings
VALUES (LEFT(@text, @index - 1))
SET @text = RIGHT(@text, (LEN(@text) - @index))
END
ELSE
SET @text = RIGHT(@text, (LEN(@text) - @index))
END
RETURN
END


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