【Excel】色付きセルで繋がっている２つの結合セル同士を関連付けたい

Option Explicit
Sub main()
    Dim c As Range, u As Range
    Dim d 'As New Dictionary
    Set d = CreateObject("Scripting.Dictionary")
    
    For Each c In UsedRange
        If c.Interior.ColorIndex > 0 Then
            Dim e
            For Each e In d.Keys
                If Not Intersect(Range(e), c) Is Nothing Then Exit For
            Next
            If IsEmpty(e) Then
                Set u = c
                Call linegroup(u, c)
                Dim v 'As New Dictionary
                Set v = CreateObject("Scripting.Dictionary")
                For Each e In u.Cells
                    If Not IsEmpty(e) Then v(e.Address) = e.Value
                Next
                d(u.Address) = Join(v.Items, ",")
                v.RemoveAll
                Set u = Nothing
            End If
        End If
    Next
    
    For Each e In d.Items
        Debug.Print e
    Next
End Sub
Function linegroup(u As Range, c As Range)
        Dim x, y, co As Range
        For x = -1 To 1: For y = -1 To 1
            Set co = c.Offset(x, y)
            If co.Interior.ColorIndex > 0 And Intersect(u, co) Is Nothing Then
                Set u = Union(u, co)
                Call linegroup(u, co)
            Else
                If Not co.MergeArea.Address = co.Address Then
                    Set u = Union(u, co.MergeArea)
                End If
            End If
        Next: Next
End Function