Consider this example:
\documentclass{report}
\usepackage{makecell}
\usepackage{lipsum}
\begin{document}
\begin{tabular}{p{3cm}p{3cm}}
\lipsum[1][1] & \lipsum[1][2-4]\\
\lipsum[1][5] & \makecell[l]{A\\B\\C\\D\\E}
\end{tabular}
\end{document}
The output is:
As can be seen, the use of \makecell
altered the vertical alignment in the rest of the row. How to bring the vertical alignment of the affected row in harmony with the rest of the table (starting from top)?