Try this version

Sub InsertRowsV3()
    Dim lastRow As Long
    Dim rowPtr As Long
    Dim strT1 As String
    Dim strT2 As String
    Dim shtS As Worksheet
    Dim shtT As Worksheet
    
    Set shtS = ActiveSheet
    Set shtT = Worksheets.Add
    shtT.Name = "Output " & Format(Now(), "hh-mm")
        
    shtS.UsedRange.Copy
    shtT.Range("A1").PasteSpecial xlPasteValuesAndNumberFormats
    
    strT1 = "Begin-Total"
    strT2 = "End-Total"
    
    With shtT
        lastRow = .Range("B" & .Rows.Count).End(xlUp).Row
        .Range("B" & lastRow + 1).Value = strT2
        For rowPtr = lastRow To 3 Step -1
            If .Range("B" & rowPtr) <> Range("B" & rowPtr - 1) Then
                .Range("B" & rowPtr).Resize(2).EntireRow.Insert
                .Range("B" & rowPtr).Value = strT2
                .Range("B" & rowPtr + 1).Value = strT1
            End If
        Next rowPtr
        
        .Range("B2").EntireRow.Insert
        .Range("B2").Value = strT1
    End With
End Sub