hi there, after check the consult I attach my proposal solution with an no array and array formulas:

for B12:

=COUNT((1/FREQUENCY(MATCH(REPT(B2:B10,SUBTOTALS(3,OFFSET(B1,ROW(B2:B10)-ROW(B1),))),INDEX(REPT(B2:B10,SUBTOTALS(3,OFFSET(B1,ROW(B2:B10)-ROW(B1),))),),),ROW(1:9)))^-1)-NO(AND(INDEX(SUBTOTALS(3,OFFSET(B1,ROW(B2:B10)-ROW(B1),)),)))
For B13:

{=SUM(N(((FREQUENCY(IFERROR(MATCH(IF(A2:A10=A13,B2:B10),B2:B10,),FALSE),ROW(1:9))>0)-(FREQUENCY(IFERROR(MATCH(IF(A2:A10=A14,B2:B10),B2:B10,),FALSE),ROW(1:9))>0))>0))}
For B14:

{=SUM(N(((FREQUENCY(IFERROR(MATCH(IF(A2:A10=A14,B2:B10),B2:B10,),FALSE),ROW(1:9))>0)-(FREQUENCY(IFERROR(MATCH(IF(A2:A10=A13,B2:B10),B2:B10,),FALSE),ROW(1:9))>0))>0))}
For B15:

{=SUM(N(((FREQUENCY(IFERROR(MATCH(IF(A2:A10=A14,B2:B10),B2:B10,),FALSE),ROW(1:9))>0)+(FREQUENCY(IFERROR(MATCH(IF(A2:A10=A13,B2:B10),B2:B10,),FALSE),ROW(1:9))>0))=2))}
I hope it results useful.

Count unique conditional values (Solution).xlsx