Even some pills cannot be split really easily. One example I like to give is Vyvanse. It uses extended release balls that are not evenly distributed in terms of what they contain (I’m no expert here, just going off a doctor’s summary). The only way to properly split it is to pour it into a glass of water and let it dissolve, then take the percentage of the dosage that you need and consume that percentage of water before the contents settle and while they still remain in a well mixed suspension. The remainder of the dosage is essentially no longer any good by virtue of being inactivated over time by being in the water and must be discarded.
My understanding of Vyvanse is that it uses metabolic mechanisms in order to time the release of the drug which helps to prevent abuse. I'm far from a doctor however.
vyvanse relies heavily on the second pass effect to activate, which is what makes it resistant to abuse. it also means if you don’t make sure to eat lunch the second half of the dose doesn’t kick in until supper and you end up being awake until 4-5am. ask me how i know…