Использовать условную агрегацию, которая использует iif()
в MS Access:
select grp,
max(iif(set = 1, start, null)) as set1_start,
max(iif(set = 1, completed, null)) as set1_completed,
max(iif(set = 2, start, null)) as set2_start,
max(iif(set = 2, completed, null)) as set2_completed
from t
group by grp;