use unpivot y luego únase a su tabla de artículos.
WITH cte as (
SELECT [Year], [Model], [Price]
FROM (SELECT [Year], [MODELA], [MODELB], [MODELC], [MODELD]
FROM pricing) p
UNPIVOT
([Price] FOR [Model] IN
([MODELA], [MODELB], [MODELC], [MODELD])
) as unpvt
)
SELECT i.*, c.price
FROM cte c
JOIN items i
ON c.[Year] = i.[Year]
AND c.[Model] = i.[model]
SALIDA