Assuming your data starts in A1 I would put the following in column B:

B1:

=A1

B2:

=B1&","&A2

You can then paste column B2 down the whole column. The last cell in column B should now be a comma separated list of column A.

OK, so here is an example using Scripting Dictionaries.

I have this table on one worksheet:

And the output should produce a new worksheet with summary data like:

I tried to document it pretty thoroughly but let me know if you have any questions about it.

Option Explicit
Sub Test()

Dim wsCurr As Worksheet: Set wsCurr = ActiveSheet
Dim wsNew As Worksheet 'output container'
Dim rowNum As Long 'row number for output'

'Scripting dictionaries:'
Dim inactiveDict As Object
Dim activeDict As Object
Dim key As Variant

'Table variables'
Dim rng As Range 'table of data'
Dim r As Long 'row iterator for the table range.'

'information about each employee/row'
Dim empName As String
Dim state As String
Dim status As String

'Create our dictionaries:'
Set activeDict = Nothing
Set inactiveDict = Nothing
Set activeDict = CreateObject("Scripting.Dictionary")
Set inactiveDict = CreateObject("Scripting.Dictionary")

Set rng = Range("A1:C6") 'better to set this dynamically, this is just an example'

For r = 2 To rng.Rows.Count
    empName = rng(r, 1).Value
    state = rng(r, 2).Value
    status = rng(r, 3).Value

    Select Case UCase(status)
        Case "ACTIVE"
            AddItemToDict activeDict, empName, state

        Case "INACTIVE"

            AddItemToDict inactiveDict, empName, state

    End Select
Next

'Add a new worksheet with summary data'

Set wsNew = Sheets.Add(After:=wsCurr)
With wsNew
    .Cells(1, 1).Value = "Name"
    .Cells(1, 2).Value = "Active"
    .Cells(1, 3).Value = "Inactive"

    rowNum = 2

    'Create the initial table with Active licenses'
    For Each key In activeDict
        .Cells(rowNum, 1).Value = key
        .Cells(rowNum, 2).Value = activeDict(key)
        rowNum = rowNum + 1
    Next

    'Now, go over this list with inactive licenses'
    For Each key In inactiveDict
        If activeDict.Exists(key) Then
            rowNum = Application.Match(key, .Range("A:A"), False)
        Else:
            rowNum = Application.WorksheetFunction.CountA(wsNew.Range("A:A")) + 1
            .Cells(rowNum, 1).Value = key
        End If

        .Cells(rowNum, 3).Value = inactiveDict(key)
    Next
End With

'Cleanup:
Set activeDict = Nothing
Set inactiveDict = Nothing


End Sub


Sub AddItemToDict(dict As Object, empName As String, state As String)
'since we will use the same methods on both dictionary objects, '
' it would be best to subroutine this action:'
Dim key As Variant

'check to see if this employee already exists'
If UBound(dict.Keys) = -1 Then
    dict.Add empName, state
Else:
    If Not dict.Exists(empName) Then
    'If IsError(Application.Match(empName, dictKeys, False)) Then
        'employee doesn't exist, so add to the dict'
        dict.Add empName, state
    Else:
        'employee does exist, so update the list:'
        'concatenate the state list'
        state = dict(empName) & ", " & state
        'remove the dictionary entry'
        dict.Remove empName
        'add the updated dictionary entry'
        dict.Add empName, state
    End If
End If

End Sub

For the first row, you can use a combination of TextJoin and Round. Rounding 8 AM down will result in 0, rounding 8 PM will result in 1.

=TEXTJOIN(",",FALSE,ROUND(A1:H1,0))

The second row can be served with

=TEXTJOIN(",",FALSE,A2:H2)