Example flow, where the data was copied directly from Excel into the string:

Set variables to hold the new line and (horizontal) tab characters:

Split the data at the new line:

The result of the split action is an array:
[
"123@ad.eu.local\tPerson1",
"456@ad.eu.local\tPerson2",
"789@ad.eu.local\tPerson3",
"abc@ad.eu.local\tPerson4",
"cdef@ad.eu.local\tPerson5"
]
For each array item we extract the email address and person's name bu spitting the string at the tab character
"123@ad.eu.local\tPerson1"

NewLine Character:
decodeUriComponent('%0A')
Tab Character:
decodeUriComponent('%09')
Compose Find NewLines:
split(variables('varData'),variables('NewLineChar'))
Set variable varEmail
first(split(item(),variables('TabChar')))
Set variable varPersonName
Last(split(item(),variables('TabChar')))
Hope this helps.
Ellis