Hmmm. The complicated bit is working out how many rows to split the merged cells into, and the code below could no doubt be simplified, however the following will work with your examples, but it will not work if there are any horizontally merged cells in the table.

Option Explicit
Sub Macro1()
Dim i As Long, j As Long, k As Long
Dim sData() As Variant
Dim oTable As Table
Dim oCell As Cell
Dim oRng As Range
Dim sText As String
Dim sRow As String
Dim iRow As Long
Dim oColl1 As New Collection
Dim oColl2 As New Collection
    Set oTable = ActiveDocument.Tables(1)
    With oTable
        ReDim sData(1 To .Rows.Count, 1 To .Columns.Count)
        Set oCell = .Cell(1, 1)
        Do While Not oCell Is Nothing
            sData(oCell.RowIndex, oCell.ColumnIndex) = oCell.RowIndex & "," & oCell.ColumnIndex
            Set oCell = oCell.Next
        Loop
        For i = 1 To UBound(sData)
            sRow = ""
            For j = 1 To UBound(sData, 2)
                sRow = sRow & IIf(IsEmpty(sData(i, j)), "X", "A") & "|"
            Next j
            oColl1.Add sRow
        Next i
        j = 1
        For i = oColl1.Count To 1 Step -1
            If Left(oColl1(i), 1) = "X" Then
                j = j + 1
                k = j
            Else
                k = j
                j = 1
            End If
            If j = 1 Then oColl2.Add k
        Next i
        iRow = oTable.Columns(1).Cells.Count
        k = iRow
        For j = 1 To oColl2.Count
            For i = oColl2.Count To 1 Step -iRow
                oTable.Columns(1).Cells(k).Split oColl2(j), 1
                k = k - 1
            Next i
        Next j
    End With

    For i = 2 To oTable.Rows.Count
        Set oRng = oTable.Rows(i).Cells(1).Range
        oRng.End = oRng.End - 1
        If Len(oRng) > 1 Then
            sText = oTable.Rows(i).Cells(1).Range.Text
        Else
            oRng.Text = sText
            oRng.Text = Replace(oRng.Text, Chr(13), "")
        End If
    Next i

lbl_Exit:
    Set oColl1 = Nothing
    Set oColl2 = Nothing
    Set oTable = Nothing
    Set oCell = Nothing
    Set oRng = Nothing
    Exit Sub
End Sub