Currently, if you create a pivot table where some cells contain lists of items, then export that table to Excel, each list is contained in a single cell which makes manipulating individual items in the list hard (i just spent 30 minutes individually converting cells using Text to Columns on each with Ctrl J as delimiter, then transposing the results back to vertical lists, then pasting back into the table. Ideally it would be possible to have each item in the lists occupy a single cell, with the row titles in multi-row merged cells.
Thank you for the idea. Given the low volume of support for this idea, we do not have plans to make updates in this area at this time.