Попробуйте это:
WITH TAB (Col1, Col2, Col3) AS
(
VALUES
('ABC', 'Product', 'Digital')
, ('ABC', 'SubProduct', 'XF')
, ('BCD', 'Product', 'Non-Digital')
, ('BCD', 'SubProduct', ' ')
, ('CDE', 'Product', 'Digital')
, ('CDE', 'SubProduct', Null)
, ('DEF', 'Product', 'Non-Digital')
, ('DEF', 'SubProduct', 'FR')
)
SELECT A.Col1, A.Col3 AS Product, B.Col3 AS SubProduct
FROM TAB A
JOIN TAB B ON B.Col1 = A.Col1 AND B.Col2 = 'SubProduct'
WHERE A.Col2 = 'Product' AND NULLIF(B.Col3, '') IS NOT NULL;
|COL1|PRODUCT |SUBPRODUCT |
|----|-----------|-----------|
|ABC |Digital |XF |
|DEF |Non-Digital|FR |
Пример dbfiddle