-- sample table
declare @Order table
(
orderid int,
qty int
)
-- add some data
insert into @Order
select 1, 10 union all
select 2, 20 union all
select 3, 30
-- cross join the query against two rows
select case D.N when 1 then O.orderid end as orderid,
case D.N when 1 then O.qty end as qty
from @Order as O
cross join (select 1 union all select 2) as D(N)
order by O.orderid, D.N
Результат:
orderid qty
----------- -----------
1 10
NULL NULL
2 20
NULL NULL
3 30
NULL NULL