How to create independent output rows (no child) for EACH task that meets these conditions?

You technically can’t.
The child blocks are part of the block you return.
What you can do is return them separately as well.
Add option :remove-block-children? false.
And then you could use result transform to add a collapsed state to the result blocks.
I use that result transform logic here:

It also has a sort.
I hope this helps you along. If not, let me know!

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