Isso se aproxima do que você procura. Eu também incluí um script de criação de tabela e dados de amostra para outros usarem. A inspiração para esta solução veio aqui
-- Dynamic PIVOT
DECLARE @T AS TABLE(y INT NOT NULL PRIMARY KEY);
DECLARE
@cols AS NVARCHAR(MAX),
@y AS INT,
@sql AS NVARCHAR(MAX);
-- Construct the column list for the IN clause
-- e.g., [Dog],[Python]
SET @cols = STUFF(
(SELECT N',' + QUOTENAME(y) AS [text()]
FROM (SELECT DISTINCT [Value] AS y FROM dbo.table_1) AS Y
ORDER BY y
FOR XML PATH('')),
1, 1, N'');
-- Construct the full T-SQL statement
-- and execute dynamically
SET @sql = N'SELECT *
FROM (SELECT *
FROM dbo.table_1) AS D
PIVOT(MIN(value) FOR value IN(' + @cols + N')) AS P;';
PRINT @sql
EXEC sp_executesql @sql;
GO
Criação da tabela:
CREATE TABLE [dbo].[Table_1](
[Name] [varchar](50) COLLATE Latin1_General_CI_AS NULL,
[Value] [varchar](50) COLLATE Latin1_General_CI_AS NULL
) ON [PRIMARY]
GO
Dados de amostra:
insert into dbo.table_1 values ('John','Dog')
insert into dbo.table_1 values ('John','Cat')
insert into dbo.table_1 values ('John','Fish')
insert into dbo.table_1 values ('Bob ','Python')
insert into dbo.table_1 values ('Bob ','Camel')