=ARRAYFORMULA({UNIQUE(FILTER('Input sheet'!A2:A, 'Input sheet'!A2:A<>"")), TRIM(SPLIT(
TRANSPOSE(QUERY(IF(QUERY(QUERY(TRIM(SPLIT(TRANSPOSE(SPLIT(QUERY(TRIM(TRANSPOSE(QUERY(
TRANSPOSE(IF(LEN('Input sheet'!B2:J), "♠"&'Input sheet'!A2:A&"♦"&'Input sheet'!B1:J1, ))
,,999^99))),,999^99), "♠")), "♦")),
"select count(Col2) where Col2 is not null group by Col2 pivot Col1",0), "offset 1",0)<>"",
QUERY(QUERY(TRIM(SPLIT(TRANSPOSE(SPLIT(QUERY(TRIM(TRANSPOSE(QUERY(
TRANSPOSE(IF(LEN('Input sheet'!B2:J), "♠"&'Input sheet'!A2:A&"♦"&'Input sheet'!B1:J1, ))
,,999^99))),,999^99), "♠")), "♦")),
"select Col2,count(Col2) where Col2 is not null group by Col2 pivot Col1", 0),
"select Col1 offset 1", 0)&"♥", ),,999^99)), "♥"))})
ОБРАТНЫЙ СВЕРХ:
=ARRAYFORMULA(TRANSPOSE(QUERY(SPLIT(TRANSPOSE(SPLIT(TRIM(QUERY(TRANSPOSE(QUERY(TRANSPOSE(
IF(LEN('Output sheet'!B2:F), "♠"&'Output sheet'!A2:A&"♦"&'Output sheet'!B2:F, ))
,,999^99)),,999^99)), "♠")), "♦"),
"select Col2,count(Col2) where Col2 is not null group by Col2 pivot Col1", 0)))