One line of Data duplicated into multiple lines changing values of some lines

This macro meets your "RULES", but the results have a few more rows than your example results, I believe it is because all 3 sample rows have "YES" in column AY.

Option Explicit
Option Compare Text

Sub CreateExtract()
Dim LR As Long, Rw As Long, NR As Long
Dim OrderNums As String
Dim wsIN As Worksheet, wsOUT As Worksheet

Set wsIN = ThisWorkbook.Sheets("Raw Data")
Set wsOUT = ThisWorkbook.Sheets("Extract")

LR = wsIN.Range("A" & wsIN.Rows.Count).End(xlUp).Row
wsOUT.UsedRange.Offset(1).Clear
NR = 2

For Rw = 2 To LR
'Back
    If InStr(wsIN.Range("AM" & Rw).Value, "B") > 0 Then
        wsIN.Rows(Rw).Copy wsOUT.Range("A" & NR)
        wsOUT.Range("AM" & NR).Value = "Back"
        NR = NR + 1
    End If
'Round
    If InStr(wsIN.Range("AM" & Rw).Value, "R") > 0 Then
        wsIN.Rows(Rw).Copy wsOUT.Range("A" & NR)
        wsOUT.Range("AM" & NR).Value = "Round"
        NR = NR + 1
    End If
'Site Clear (only 1 order number per Extract table)
    If InStr(OrderNums, wsIN.Range("E" & Rw).Value) = 0 Then
        wsIN.Rows(Rw).Copy wsOUT.Range("A" & NR)
        wsOUT.Range("AM" & NR).Value = "Site Clear"
        OrderNums = OrderNums & "," & wsIN.Range("E" & Rw).Value
        NR = NR + 1
    End If
'Surplus
    If wsIN.Range("AY" & Rw).Value = "YES" Then
        wsIN.Rows(Rw).Copy wsOUT.Range("A" & NR)
        wsOUT.Range("AM" & NR).Value = "Surplus"
        NR = NR + 1
    End If
'Dra Rep
    If wsIN.Range("BF" & Rw).Value = "YES" Then
        wsIN.Rows(Rw).Copy wsOUT.Range("A" & NR)
        wsOUT.Range("AM" & NR).Value = "Dra Rep"
        NR = NR + 1
    End If
'Spec Sur
    If wsIN.Range("BH" & Rw).Value = "YES" Then
        wsIN.Rows(Rw).Copy wsOUT.Range("A" & NR)
        wsOUT.Range("AM" & NR).Value = "Spec Sur"
        NR = NR + 1
    End If
Next Rw

End Sub