Can you not just assign one flexi task to all selected in the people picker?  what is the logic for splitting them?

the field value is stored as semicolon separated list of user accounts.

so you need to use regular expression action to turn the list into collection.

then iterate over the collection and process single users as you need.

you could use a regular expression action, pass in your people column and "split" looking for ";" with the output being a collection variable.

You could then use ‌ to get each of the people out and assign tasks to?

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Because in next case I have 6 users, but first two will approve item. So my idea was to assign for each flexi task and then create some counter which will count approvals and when 2 of them approve item set item as approved.

This was helpful.  I had a collection of assignee records (people picker field) and some contained multiple names.  I simply needed a total count for each name.  I joined the collection with a delimiter of ";",  then split it with a regex (using ";") as you suggest.  This way I was able to count each name individually.