Before I look at the separate record idea, I made up my own little scenario for the sake of testing an idea. Do you think a version of this will be applicable to your database? To answer your question: the maximum number of elements with padded nils would totally work. Just depending on the maximum, the number of columns will get pretty large... might not be an issue for you.
For the "Match?" formula in I7, you need to hit CONTROL+SHIFT+ENTER as it's an array formula.
[TABLE="class: grid, width: 1106"]
<tbody>[TR]
[TD][/TD]
[TD]A[/TD]
[TD]B[/TD]
[TD]C[/TD]
[TD]D[/TD]
[TD]E[/TD]
[TD]F[/TD]
[TD]G[/TD]
[TD]H[/TD]
[TD]I[/TD]
[/TR]
[TR]
[TD]1[/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[TR]
[TD]2[/TD]
[TD]First position[/TD]
[TD="align: right"]1[/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[TR]
[TD]3[/TD]
[TD]Second position[/TD]
[TD="align: right"]=SEARCH(",",$A$7)+2[/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[TR]
[TD]4[/TD]
[TD]Third position[/TD]
[TD="align: right"]=SEARCH(",",$A$7,B3)+2[/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[TR]
[TD]5[/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[TR]
[TD]6[/TD]
[TD]String 1[/TD]
[TD]String 2[/TD]
[TD]String 1.1[/TD]
[TD]String 1.2[/TD]
[TD]String 1.3[/TD]
[TD]String 2.1[/TD]
[TD]String 2.2[/TD]
[TD]String 2.3[/TD]
[TD]Match?[/TD]
[/TR]
[TR]
[TD]7[/TD]
[TD]a, b, c[/TD]
[TD]b, c, a[/TD]
[TD]=MID($A7,$B$2,1)[/TD]
[TD]=MID($A7,$B$3,1)[/TD]
[TD]=MID($A7,$B$4,1)[/TD]
[TD]=MID($B7,$B$2,1)[/TD]
[TD]=MID($B7,$B$3,1)[/TD]
[TD]=MID($B7,$B$4,1)[/TD]
[TD]=AND(COUNTIF(C7:E7,C7:E7)=COUNTIF(F7:H7,C7:E7))[/TD]
[/TR]
[TR]
[TD]8[/TD]
[TD]a, b, b[/TD]
[TD]a, b, c[/TD]
[TD]a[/TD]
[TD]b[/TD]
[TD]b[/TD]
[TD]a[/TD]
[TD]b[/TD]
[TD]c[/TD]
[TD]FALSE[/TD]
[/TR]
[TR]
[TD]9[/TD]
[TD]a, c, b[/TD]
[TD]a, b, c[/TD]
[TD]a[/TD]
[TD]c[/TD]
[TD]b[/TD]
[TD]a[/TD]
[TD]b[/TD]
[TD]c[/TD]
[TD]TRUE[/TD]
[/TR]
[TR]
[TD]10[/TD]
[TD]b, a, a[/TD]
[TD]a, b, a[/TD]
[TD]b[/TD]
[TD]a[/TD]
[TD]a[/TD]
[TD]a[/TD]
[TD]b[/TD]
[TD]a[/TD]
[TD]TRUE[/TD]
[/TR]
[TR]
[TD]11[/TD]
[TD]a, b, a[/TD]
[TD]a, a, a[/TD]
[TD]a[/TD]
[TD]b[/TD]
[TD]a[/TD]
[TD]a[/TD]
[TD]a[/TD]
[TD]a[/TD]
[TD]FALSE[/TD]
[/TR]
[TR]
[TD]12[/TD]
[TD]c, a, a[/TD]
[TD]a, c, a[/TD]
[TD]c[/TD]
[TD]a[/TD]
[TD]a[/TD]
[TD]a[/TD]
[TD]c[/TD]
[TD]a[/TD]
[TD]TRUE[/TD]
[/TR]
</tbody>[/TABLE]