My question is closely related to the following topics:
You could try using a UDF. This returns a single value or a comma separated list depending on how many ties there are. I can update for more than 2 columns if required.
Option Explicit
Public Sub Test()
Dim rng As Range
Set rng = [D2:E7]
Debug.Print MaxRepeating(rng)
End Sub
Public Function MaxRepeating(ByVal rng As Range) As String
Dim arr(), outputArr(), i As Long, counter As Long, dict As Object, maxValue As Long
Set dict = CreateObject("Scripting.Dictionary")
counter = 1
arr = rng.Value
ReDim outputArr(1 To UBound(arr, 1) + UBound(arr, 2))
For i = LBound(arr, 1) To UBound(arr, 1)
dict(arr(i, 1)) = dict(arr(i, 1)) + 1
dict(arr(i, 2)) = dict(arr(i, 2)) + 1
Next
For i = LBound(arr, 1) To UBound(arr, 1)
If dict(arr(i, 1)) > maxValue Then maxValue = dict(arr(i, 1))
If dict(arr(i, 2)) > maxValue Then maxValue = dict(arr(i, 2))
Next
For i = LBound(arr, 1) To UBound(arr, 1)
If dict(arr(i, 1)) = maxValue Then
If IsError(Application.Match(arr(i, 1), outputArr, 0)) Then
outputArr(counter) = arr(i, 1)
counter = counter + 1
End If
End If
If dict(arr(i, 2)) = maxValue Then
If IsError(Application.Match(arr(i, 2), outputArr, 0)) Then
outputArr(counter) = arr(i, 2)
counter = counter + 1
End If
End If
Next
ReDim Preserve outputArr(1 To counter - 1)
Select Case UBound(outputArr)
Case 1
MaxRepeating = outputArr(1)
Case Else
MaxRepeating = Join(outputArr, ",")
End Select
End Function
In sheet: