Lookup whole column from one cell with multiple conditions, returns multiple matches separated with a comma for each search key

My data template:

My desired lookup table (no formula in B3:B, only in B2):

See this sheet for reference:

https://docs.google.com/spreadsheets/d/1TVU87H1fUDINQAhD5Cu5LXLuWW0GS4s6-FL274RVDz8/edit?usp=sharing

I have been struggling with this problem for a good while now... Every few months I find myself trying to solve this alone, again and again.

I have tried query and filter, but none works with ArrayFormula, while Vlookup can only return the first match.