Although the PowerShell portion has not been thoroughly tested, based on your data, this should provide the right PowerShell commands. If it is the correct PowerShell script, uncomment several lines. I deleted the private URL for the business.
It would be better to utilize #users instead of concatenating the PowerShell commands for each user into a single remote PowerShell session.
Option Explicit
Sub createskype2()
    Dim pid As Variant
    Dim command1 As String
    Dim command2 As String
    Dim command3 As String
    Dim exitcmd As String
    Dim username As String
    Dim exe0 As String
    Dim exe1a As String, exe2a As String
    Dim sleep As String
    Dim call0 As String
    Dim call1 As String
    Dim call2 As String
    Dim call3 As String
    Dim call4 As String
    Dim call5 As String
    Dim call6 As String
    Dim call7 As String
    Dim i As Long
    sleep = "Start-Sleep -s 60"
'    command = "Enable-CsUser "
'    command0 = " -RegistrarPool 'LyncPrimaryFrontPool.abc.com' -SipAddress 'sip:"
'    command1 = "@abc.com'"
'    command2 = "Set-CsUser "
'    command3 = " -AudioVideoDisabled $True"
'    command4 = "@abcdsss.com'"
    command1 = "Enable-CsUser <USER> -RegistrarPool 'LyncPrimaryFrontPool.abc.com' -SipAddress 'sip:<USER>@abc.com'"
    command2 = "Enable-CsUser <USER> -RegistrarPool 'LyncPrimaryFrontPool.abc.com' -SipAddress 'sip:<USER>@abcdsss.com'"
    command3 = "Set-CsUser <USER> -AudioVideoDisabled $True"
    exitcmd = "Remove-PSSession -Session (Get-PSSession)"
    call0 = "powershell -noprofile -command ""&{"
    call1 = "$username = 'xxxxxx'"
    call2 = "$password = '12345678'"
    call3 = "$secstr = New-Object -TypeName System.Security.SecureString"
    call4 = "$password.ToCharArray() | ForEach-Object {$secstr.AppendChar($_)}"
    call5 = "$cred = new-object -typename System.Management.Automation.PSCredential -argumentlist $username, $secstr"
    call6 = "$session = New-PSSession -ConnectionUri https://MyServer/OcsPowershell -Credential $cred"
    call7 = "Import-PSSession -Session $session}"""
'    exe1 = call0 & ";" & call1 & ";" & call2 & ";" & call3 & ";" & call4 & ";" & call5 & ";" & call6 & ";" & call7 & ";"
    exe0 = Join(Array(call0, call1, call2, call3, call4, call5, call6, call7), ";") & ";"
    Debug.Print "exe0:", exe0
    With ThisWorkbook.Worksheets("Create Email Account")
        For i = 8 To .Cells(Rows.Count, "B").End(xlUp).Row
            If Not IsEmpty(.Cells(i, "B")) Then
                username = .Cells(i, "B").Value
                exe1a = Replace(command1, "<USER>", username) & ";" & sleep & ";" & Replace(command3, "<USER>", username) & ";" & exitcmd
                exe2a = Replace(command2, "<USER>", username) & ";" & sleep & ";" & Replace(command3, "<USER>", username) & ";" & exitcmd
'    exe1a = command & " " & username & " " & command0 & username & command1 & ";" & sleep & ";" & command2 & " " & username & " " & command3
'    exe2a = command & " " & username & " " & command0 & username & command4 & ";" & sleep & ";" & command2 & " " & username & " " & command3
                If LCase(.Cells(i, "A")) = "a" Then
                    Debug.Print exe0 & exe1a
'                    pid = Shell(exe0 & exe1a, vbNormalFocus)
'                    .Cells(i, "H").Interior.Color = XlRgbColor.rgbGreen
                Else
                    Debug.Print exe0 & exe2a
'                    pid = Shell(exe0 & exe2a, vbNormalFocus)
'                    .Cells(i, "H").Interior.Color = XlRgbColor.rgbGreen
                End If
            End If
'            Application.Wait Now + TimeSerial(0, 0, 10)
        Next i
    End With
    MsgBox "Skype account(s) has/have been created."
End Sub
Immediate Window Output:
exe0:         powershell -noprofile -command "&{;$username = 'xxxxxx';$password = '12345678';$secstr = New-Object -TypeName System.Security.SecureString;$password.ToCharArray() | ForEach-Object {$secstr.AppendChar($_)};$cred = new-object -typename System.Management.Automation.PSCredential -argumentlist $username, $secstr;$session = New-PSSession -ConnectionUri https://MyServer/OcsPowershell -Credential $cred;Import-PSSession -Session $session}";
powershell -noprofile -command "&{;$username = 'xxxxxx';$password = '12345678';$secstr = New-Object -TypeName System.Security.SecureString;$password.ToCharArray() | ForEach-Object {$secstr.AppendChar($_)};$cred = new-object -typename System.Management.Automation.PSCredential -argumentlist $username, $secstr;$session = New-PSSession -ConnectionUri https://MyServer/OcsPowershell -Credential $cred;Import-PSSession -Session $session}";Enable-CsUser KKLM -RegistrarPool 'LyncPrimaryFrontPool.abc.com' -SipAddress 'sip:KKLM@abc.com';Start-Sleep -s 60;Set-CsUser KKLM -AudioVideoDisabled $True;Remove-PSSession -Session (Get-PSSession)
powershell -noprofile -command "&{;$username = 'xxxxxx';$password = '12345678';$secstr = New-Object -TypeName System.Security.SecureString;$password.ToCharArray() | ForEach-Object {$secstr.AppendChar($_)};$cred = new-object -typename System.Management.Automation.PSCredential -argumentlist $username, $secstr;$session = New-PSSession -ConnectionUri https://MyServer/OcsPowershell -Credential $cred;Import-PSSession -Session $session}";Enable-CsUser KSTG -RegistrarPool 'LyncPrimaryFrontPool.abc.com' -SipAddress 'sip:KSTG@abc.com';Start-Sleep -s 60;Set-CsUser KSTG -AudioVideoDisabled $True;Remove-PSSession -Session (Get-PSSession)
powershell -noprofile -command "&{;$username = 'xxxxxx';$password = '12345678';$secstr = New-Object -TypeName System.Security.SecureString;$password.ToCharArray() | ForEach-Object {$secstr.AppendChar($_)};$cred = new-object -typename System.Management.Automation.PSCredential -argumentlist $username, $secstr;$session = New-PSSession -ConnectionUri https://MyServer/OcsPowershell -Credential $cred;Import-PSSession -Session $session}";Enable-CsUser PCLU -RegistrarPool 'LyncPrimaryFrontPool.abc.com' -SipAddress 'sip:PCLU@abc.com';Start-Sleep -s 60;Set-CsUser PCLU -AudioVideoDisabled $True;Remove-PSSession -Session (Get-PSSession)