Perhaps I should have clarified that my questions were "in-line" below:

Sorry, I didn't think to scroll down. Yes, both of your questions were valid
observations... those items were left overs from (several) previous attempts
to create the code and resulted from my failure to clean up my code
correctly. Thanks for noticing them. Here is the cleaned up code (which I'll
also post separately against my previous message that posted the original
code)...

Sub AlignColumnData()
Dim X As Long, Data As Variant, Cell As Range
With Range("B1:B" & Cells(Rows.Count, "B").End(xlUp).Row)
Data = WorksheetFunction.Transpose(.Cells)
.Copy Cells(Rows.Count, "A").End(xlUp).Offset(1)
.Clear
End With
Columns("A").Sort Range("A1"), xlAscending
For X = 2 To Cells(Rows.Count, "A").End(xlUp).Row
With Cells(X, "A")
If .Value = Cells(X - 1, "A").Value Then
.Offset(-1, 1).Value = Cells(X, "A").Value
.Clear
End If
End With
Next
Columns("A").SpecialCells(xlCellTypeBlanks).Entire Row.Delete
For X = LBound(Data) To UBound(Data)
With Columns("A").Find(Data(X), LookAt:=xlWhole)
If Len(.Offset(0, 1).Value) = 0 Then
.Copy .Offset(0, 1)
.Clear
End If
End With
Next
End Sub

Rick Rothstein (MVP - Excel)