왜? A 는 3 명, B 는 2 명 인지? 설명이 없네요.
 - A 는 3 명, B 는 2 명이 그냥 무조건 고정인건지?
 - 아니면 인원수에 따라 다르게 설정될 수 있는건지?

WITH t AS
(
SELECT 'A' grp, 8 tot, 3 cnt FROM dual
UNION ALL SELECT 'B', 5, 2 FROM dual
)
SELECT grp
     , LEAST(tot, cnt * lv) - cnt * (lv - 1) cnt
  FROM t
     , (SELECT LEVEL lv FROM dual CONNECT BY LEVEL <= 9)
 WHERE lv <= CEIL(tot / cnt)
 ORDER BY grp, lv
;

WITH T AS (
SELECT 8 COL1 , 'A' COL2 FROM DUAL UNION ALL
SELECT 5 , 'B' FROM DUAL 
) , COPY_T AS (
SELECT LEVEL LV FROM DUAL CONNECT BY LEVEL <= 10
)

SELECT COL2 
     , COUNT(*) CNT
  FROM (SELECT ROWNUM RN
             , COL2 
             , NTILE(3) OVER(PARTITION BY COL2 ORDER BY ROWNUM ) GRP
          FROM T
             , COPY_T
         WHERE LV <= COL1
        )
 GROUP BY COL2 , GRP
 ORDER BY COL2 , MAX(RN)