Сводка с более чем одним столбцом лучше сделать с условным агрегированием :
DECLARE @tbl TABLE (NAME VARCHAR(100),LAYER VARCHAR(100),TYPE VARCHAR(100),DEPTH DECIMAL(10,4));
INSERT INTO @tbl VALUES
('32_42_1','LAY_1','A','99.4')
,('32_42_1','LAY_2','D','427.2')
,('32_42_1','LAY_3','X','120.4')
,('32_42_1','LAY_4','B','27')
,('32_42_2','LAY_1','A','150.4')
,('32_42_2','LAY_2','D','427.2')
,('32_42_2','LAY_3','X','121.4')
,('32_42_2','LAY_4','C','40')
,('32_42_3','LAY_1','F','80.97')
,('32_42_3','LAY_2','Y','300.2')
,('32_42_3','LAY_3','C','123.4')
,('32_42_3','LAY_4','C','120');
SELECT t.NAME
,MAX(CASE WHEN t.LAYER='LAY_1' THEN t.TYPE END) AS Type1
,MAX(CASE WHEN t.LAYER='LAY_1' THEN t.DEPTH END) AS Depth1
,MAX(CASE WHEN t.LAYER='LAY_2' THEN t.TYPE END) AS Type2
,MAX(CASE WHEN t.LAYER='LAY_2' THEN t.DEPTH END) AS Depth2
,MAX(CASE WHEN t.LAYER='LAY_3' THEN t.TYPE END) AS Type3
,MAX(CASE WHEN t.LAYER='LAY_3' THEN t.DEPTH END) AS Depth3
,MAX(CASE WHEN t.LAYER='LAY_4' THEN t.TYPE END) AS Type4
,MAX(CASE WHEN t.LAYER='LAY_4' THEN t.DEPTH END) AS Depth4
FROM @tbl AS t
GROUP BY t.NAME;
Результат
+---------+-------+----------+-------+----------+-------+----------+-------+----------+
| NAME | Type1 | Depth1 | Type2 | Depth2 | Type3 | Depth3 | Type4 | Depth4 |
+---------+-------+----------+-------+----------+-------+----------+-------+----------+
| 32_42_1 | A | 99.4000 | D | 427.2000 | X | 120.4000 | B | 27.0000 |
+---------+-------+----------+-------+----------+-------+----------+-------+----------+
| 32_42_2 | A | 150.4000 | D | 427.2000 | X | 121.4000 | C | 40.0000 |
+---------+-------+----------+-------+----------+-------+----------+-------+----------+
| 32_42_3 | F | 80.9700 | Y | 300.2000 | C | 123.4000 | C | 120.0000 |
+---------+-------+----------+-------+----------+-------+----------+-------+----------+