I think that you're over thinking it


Option Explicit


Sub MoveFiles()
    Dim rFiles As Range
    Dim r As Long
    
    Set rFiles = ActiveSheet.Cells(1, 1).CurrentRegion


    With rFiles
        For r = 2 To .Rows.Count
            If .Cells(r, 1).Value = .Cells(r - 1, 1).Value Then '   same group
                '  Name CStr(.Cells(r, 2).Value) As "J:\kfolder\" & .Cells(r, 3).Value
                Debug.Print "Group = " & .Cells(r, 1).Value & " -- Move " & CStr(.Cells(r, 2).Value); " to " & "J:\kfolder\" & .Cells(r, 3).Value
            Else
                '   Name CStr(.Cells(r, 2).Value) As "J:\ffolder\" & .Cells(r, 3).Value '   row r is one group and row r-1 is another
                Debug.Print "Group = " & .Cells(r, 1).Value & " -- Move " & CStr(.Cells(r, 2).Value); " to " & "J:\ffolder\" & .Cells(r, 3).Value
            End If
        Next r
    End With
 End Sub

Debug output

Group = 0 -- Move C:\Folder1\R0CVNM6.pdf to J:\ffolder\R0CVNM6.pdf
Group = 0 -- Move J:\FolderA\f303919232.pdf to J:\kfolder\f303919232.pdf
Group = 1 -- Move C:\Folder1\R0YC44P.pdf to J:\ffolder\R0YC44P.pdf
Group = 1 -- Move J:\FolderA\c34563.pdf to J:\kfolder\c34563.pdf
Group = 1 -- Move H:\FolderZ\t342332.pdf to J:\kfolder\t342332.pdf
Group = 1 -- Move K:\FolderS\j73838a.pdf to J:\kfolder\j73838a.pdf