It seems to me you're trying to deal with the problem from the wrong end. It would be far simpler to correct the data before merging. Try the following macro on your source document:
Code:
Sub SourceTableReformat()
Application.ScreenUpdating = False
Dim r As Long, x As Long, y As Long, Rng As Range, StrTxt As String
With ActiveDocument.Tables(1)
For r = .Rows.Count To 2 Step -1
With .Rows(r)
StrTxt = Split(.Cells(4).Range.Text, vbCr)(0)
x = UBound(Split(StrTxt, ","))
If x > 0 Then
Set Rng = .Range
For y = 1 To x - 1
Rng.Collapse wdCollapseEnd
Rng.FormattedText = .Range.FormattedText
Rng.Cells(4).Range.Text = Trim(Split(StrTxt, ",")(y))
Next
.Cells(4).Range.Text = Trim(Split(StrTxt, ",")(0))
End If
End With
Next
End With
Application.ScreenUpdating = True
End Sub