Вы можете использовать PIVOT (MSSQL / T SQL).
WITH PivotData AS
(
SELECT user_id, att_name, att_value FROM dbo.AttTable
)
SELECT user_id, first_name, last_name, email
FROM PivotData
PIVOT(MAX(att_value) FOR att_name IN(first_name, last_name, email)) AS P;
Тестовые данные
CREATE TABLE dbo.AttTable
(
att_id INT NOT NULL,
user_id INT NOT NULL,
att_name VARCHAR(50) NOT NULL,
att_value VARCHAR(50) NOT NULL,
PRIMARY KEY (att_id, user_id)
);
INSERT INTO dbo.AttTable
(att_id, user_id, att_name, att_value)
VALUES
(1, 202, 'first_name', 'Cris'),
(2, 202, 'last_name', 'Williams'),
(3, 202, 'email', 'cwill122@yahoo.com')