Você pode usar uma consulta recursiva (que funcionará independentemente de quantos meses seus intervalos abrangem):
WITH months ( id, start_date, end_date, final_date ) AS (
SELECT id,
start_date,
LEAST( LAST_DAY( start_date ), end_date ),
end_date
FROM table_name
UNION ALL
SELECT id,
end_date + INTERVAL '1' DAY,
LEAST( ADD_MONTHS( end_date, 1 ), final_date ),
final_date
FROM months
WHERE end_date < final_date
)
SEARCH DEPTH FIRST BY final_date SET dt_order
SELECT id,
start_date,
end_date
FROM months;
Que, para os dados de amostra:
CREATE TABLE table_name (id, start_date, end_date) AS
SELECT 44, DATE '2020-01-04', DATE '2020-01-04' FROM DUAL UNION ALL
SELECT 44, DATE '2020-01-30', DATE '2020-02-10' FROM DUAL UNION ALL
SELECT 44, DATE '2020-02-27', DATE '2020-03-03' FROM DUAL;
Saídas:
db<>fiddle aqui
