Just make UNPIVOT
, then PIVOT
:
DROP TABLE dbo.DataSource
CREATE TABLE dbo.DataSource
(
[name] VARCHAR(10)
,[value1] INT
,[value2] INT
,[value3] INT
);
INSERT INTO dbo.DataSource ([name], [value1], [value2], [value3])
VALUES ('abc', 100, 200, 200)
,('abc1', 101, 201, NULL)
,('abc2', NULL, NULL, 200)
,('abc3', NULL, NULL, 200)
,('abc4', NULL, NULL, 200);
SELECT [abc], [abc1], [abc2], [abc3], [abc4]
FROM dbo.DataSource DS
UNPIVOT
(
[value] FOR [column] IN ([value1], [value2], [value3])
) UNPVT
PIVOT
(
MAX([value]) FOR [name] IN ([abc], [abc1], [abc2], [abc3], [abc4])
) PVT;

The dynamic part of this query are the unpivot and the pivot columns. So, if you need a dynamic solution just use the code below:
DECLARE @DynamictSQLStatement NVARCHAR(MAX)
,@UnpivotColumns NVARCHAR(MAX)
,@PivotColumns NVARCHAR(MAX);
SET @PivotColumns = STUFF
(
(
SELECT DISTINCT ',' + QUOTENAME([name])
FROM dbo.DataSource
ORDER BY ',' + QUOTENAME([name])
FOR XML PATH(''), TYPE
).value('.', 'NVARCHAR(MAX)')
,1
,1
,''
);
SET @UnpivotColumns = STUFF
(
(
SELECT DISTINCT ',' + QUOTENAME([name])
FROM sys.columns
WHERE [object_id] = OBJECT_ID('dbo.DataSource ')
AND [name] <> 'name'
FOR XML PATH(''), TYPE
).value('.', 'NVARCHAR(MAX)')
,1
,1
,''
);
SET @DynamictSQLStatement = N'SELECT ' + @PivotColumns + '
FROM dbo.DataSource DS
UNPIVOT
(
[value] FOR [column] IN (' + @UnpivotColumns + ')
) UNPVT
PIVOT
(
MAX([value]) FOR [name] IN (' + @PivotColumns + ')
) PVT;'
EXEC sp_executesql @DynamictSQLStatement;
For the UNPIVOT
columns we are using system view and for the PIVOT
we need to touch the real data.