Puede usar la opción con SQL dinámico, APPLY( ) y PIVOT operadores. En este escenario, las columnas ordenan los resultados, ordenados por una columna Col4.
DECLARE @cols nvarchar(max),
@query nvarchar(max)
SELECT @cols =
STUFF((SELECT x.ColName
FROM (
SELECT ',' + QUOTENAME('Col' + CAST(3 + ROW_NUMBER() OVER(PARTITION BY Col1, Col2, Col3 ORDER BY Col4) AS nvarchar(10))) AS ColName,
ROW_NUMBER() OVER(PARTITION BY Col1, Col2, Col3 ORDER BY Col4) AS rn
FROM dbo.test31 CROSS APPLY (VALUES('Col'), ('Col'), ('Col')) o(Col)) x
GROUP BY x.ColName, x.rn
ORDER BY x.rn
FOR XML PATH(''), TYPE).value('.', 'nvarchar(max)'), 1, 1, '')
SET @query =
'SELECT * FROM
(
SELECT t.Col1, t.Col2, t.Col3,
''Col'' + CAST(3 + ROW_NUMBER() OVER(PARTITION BY t.Col1, t.Col2, t.Col3 ORDER BY t.Col4) AS nvarchar(10)) AS ColName,
COALESCE(CAST(o.oCol4 AS nvarchar(10)), o.oCol5, o.oCol6) AS ListValues
FROM dbo.test31 t CROSS APPLY (
SELECT oCol4, oCol5, oCol6
FROM (VALUES (t.Col4, NULL, NULL),
(NULL, t.Col5, NULL),
(NULL, NULL, t.Col6))
x(oCol4, oCol5, oCol6)
) o
) x
PIVOT
(
MAX(ListValues) FOR ColName IN(' + @cols + ')
) p'
EXEC (@query)
Demostración en SQLFiddle
Opción con nombre de columna como este "Planta, Marca, Área1,Tiempo de inactividad1,Razones1,Área2,Tiempo de inactividad2,Razones2, etc."
DECLARE @cols nvarchar(max),
@query nvarchar(max)
SELECT @cols =
STUFF((SELECT ',' + QUOTENAME(o.Col) AS ColName
FROM
(
SELECT *, CAST(ROW_NUMBER() OVER(PARTITION BY Plant, Brand ORDER BY Area) AS nvarchar(10)) AS rn
FROM dbo.test35) t CROSS APPLY (VALUES('Area' + t.rn), ('DownTime' + t.rn), ('Reasons' + t.rn)
) o(Col)
GROUP BY o.Col, t.rn
ORDER BY t.rn
FOR XML PATH(''), TYPE).value('.', 'nvarchar(max)'), 1, 1, '')
SET @query =
'SELECT * FROM
(
SELECT t.Plant, t.Brand, o.ColName,
COALESCE(CAST(o.Area AS nvarchar(10)), o.DownTime, o.Reasons) AS ListValues
FROM
(
SELECT Plant, Brand, Area, DownTime, Reasons,
CAST(ROW_NUMBER() OVER(PARTITION BY Plant, Brand ORDER BY Area) AS nvarchar(10)) AS rn
FROM dbo.test35) t CROSS APPLY (
SELECT Area, DownTime, Reasons, ColName
FROM (VALUES (t.Area, NULL, NULL, ''Area'' + t.rn),
(NULL, t.DownTime, NULL, ''DownTime'' + t.rn),
(NULL, NULL, t.Reasons, ''Reasons'' + t.rn))
x(Area, DownTime, Reasons, ColName)
) o
) x
PIVOT
(
MAX(ListValues) FOR ColName IN(' + @cols + ')
) p'
EXEC (@query)
Demostración en SQLFiddle