Если вы уверены, что количество столбцов не изменится, вы можете использовать регистр
CREATE TABLE #TBL (ID INT, Question_ID INT, [Value] VARCHAR(20))
INSERT INTO #TBL VALUES
(1,149,'abc'),(1,150,'def'),(1,151,'aff'),(1,122,'www'),
(2,120,'add'),(2,150,'sub'),(2,189,'asf'),(3,253,'asd'),
(3,150,'gfre'),(3,554,'cvew'),(3,744,'qwert')
-- aNSWER
SELECT
ID,
MAX(CASE WHEN Question_ID = 149 THEN [Value] END) AS '149',
MAX(CASE WHEN Question_ID = 150 THEN [Value] END) AS '150',
MAX(CASE WHEN Question_ID = 151 THEN [Value] END) AS '151',
MAX(CASE WHEN Question_ID = 122 THEN [Value] END) AS '122',
MAX(CASE WHEN Question_ID = 120 THEN [Value] END) AS '120',
MAX(CASE WHEN Question_ID = 150 THEN [Value] END) AS '150',
MAX(CASE WHEN Question_ID = 189 THEN [Value] END) AS '189',
MAX(CASE WHEN Question_ID = 253 THEN [Value] END) AS '253',
MAX(CASE WHEN Question_ID = 150 THEN [Value] END) AS '150',
MAX(CASE WHEN Question_ID = 554 THEN [Value] END) AS '554',
MAX(CASE WHEN Question_ID = 744 THEN [Value] END) AS '744'
FROM #TBL
GROUP BY ID
DROP TABLE #TBL
Выходные данные
ID 149 150 151 122 120 150 189 253 150 554 744
1 abc def aff www NULL def NULL NULL def NULL NULL
2 NULL sub NULL NULL add sub asf NULL sub NULL NULL
3 NULL gfre NULL NULL NULL gfre NULL asd gfre cvew qwert