Create an empty 2d array

This is only going to work for Windows (not for Mac):

Option Explicit

#If Mac Then
#Else
    #If VBA7 Then
        Private Declare PtrSafe Function SafeArrayCreate Lib "OleAut32.dll" (ByVal vt As Integer, ByVal cDims As Long, ByRef rgsabound As SAFEARRAYBOUND) As LongPtr
        Private Declare PtrSafe Function VariantCopy Lib "OleAut32.dll" (pvargDest As Any, pvargSrc As Any) As Long
        Private Declare PtrSafe Function SafeArrayDestroy Lib "OleAut32.dll" (ByVal psa As LongPtr) As Long
    #Else
        Private Declare Function SafeArrayCreate Lib "OleAut32.dll" (ByVal vt As Integer, ByVal cDims As Long, ByRef rgsabound As SAFEARRAYBOUND) As Long
        Private Declare Function VariantCopy Lib "OleAut32.dll" (pvargDest As Variant, pvargSrc As Any) As Long
        Private Declare Function SafeArrayDestroy Lib "OleAut32.dll" (ByVal psa As Long) As Long
    #End If
#End If

Private Type SAFEARRAYBOUND
    cElements As Long
    lLbound As Long
End Type
Private Type tagVariant
    vt As Integer
    wReserved1 As Integer
    wReserved2 As Integer
    wReserved3 As Integer
    #If VBA7 Then
        ptr As LongPtr
    #Else
        ptr As Long
    #End If
End Type

Public Function EmptyArray(ByVal numberOfDimensions As Long, ByVal vType As VbVarType) As Variant
    'In Visual Basic, you can declare arrays with up to 60 dimensions
    Const MAX_DIMENSION As Long = 60
    
    If numberOfDimensions < 1 Or numberOfDimensions > MAX_DIMENSION Then
        Err.Raise 5, "EmptyArray", "Invalid number of dimensions"
    End If

    #If Mac Then
        Err.Raise 298, "EmptyArray", "OleAut32.dll required"
    #Else
        Dim bounds() As SAFEARRAYBOUND
        #If VBA7 Then
            Dim ptrArray As LongPtr
        #Else
            Dim ptrArray As Long
        #End If
        Dim tVariant As tagVariant
        Dim i As Long
        '
        ReDim bounds(0 To numberOfDimensions - 1)
        '
        'Make lower dimensions [0 to 0] instead of [0 to -1]
        For i = 1 To numberOfDimensions - 1
            bounds(i).cElements = 1
        Next i
        '
        'Create empty array and store pointer
        ptrArray = SafeArrayCreate(vType, numberOfDimensions, bounds(0))
        '
        'Create a Variant pointing to the array
        tVariant.vt = vbArray + vType
        tVariant.ptr = ptrArray
        '
        'Copy result
        VariantCopy EmptyArray, tVariant
        '
        'Clean-up
        SafeArrayDestroy ptrArray
    #End If
End Function

You can now create empty arrays with different number of dimensions and data types:

Sub Test()
    Dim arr2D() As Variant
    Dim arr4D() As Double
    '
    arr2D = EmptyArray(2, vbVariant)
    arr4D = EmptyArray(4, vbDouble)
    Stop
End Sub