SQL Transform Crosstab Pivot Data

条件付き集計を使用してクロス集計を行うことができます:

SELECT
    Item,
    [X] = MAX(CASE WHEN [Columns] = 'X' THEN Result END),
    [Y] = MAX(CASE WHEN [Columns] = 'Y' THEN Result END),
    [Z] = MAX(CASE WHEN [Columns] = 'Z' THEN Result END)
FROM thisTable
GROUP BY Item