┌──────────────────────────────────────┐
│GO                                                                          │
│    DECLARE @sql    [nvarchar](max);                                        │
│    DECLARE @sql0   [nvarchar](max);                                        │
│    DECLARE @sql1   [nvarchar](max);                                        │
│    -- ---------------------------------------------------------------------│
│    --   見出                                                               │
│    -- ---------------------------------------------------------------------│
│    SELECT @sql0 = ISNULL(@sql0 + ',','')                                   │
│                 + '(SELECT [列名]'                                         │
│                 + '     FROM [列Ｍ]'                                       │
│                 + '     WHERE [列ID] = ' + CONVERT([varchar], [列ID])      │
│                 + ') AS [' + CONVERT([varchar], [列ID]) + ']'              │
│        FROM [列Ｍ]                                                         │
│        ORDER BY [列順];                                                    │
│    SET @sql0 = 'SELECT 0    AS [行順],'                                    │
│              + '       NULL AS [行ID],'                                    │
│              + @sql0;                                                      │
│    -- ---------------------------------------------------------------------│
│    --   明細                                                               │
│    -- ---------------------------------------------------------------------│
│    SELECT @sql1 = ISNULL(@sql1 + ',','')                                   │
│                 + '(SELECT [行列Ｄ].[データ]'                              │
│                 + '     FROM [行列Ｄ]'                                     │
│                 + '     WHERE [行列Ｄ].[列ID] = '                          │
│                                                + CONVERT([varchar], [列ID])│
│                 + '       AND [行列Ｄ].[行ID] = [行Ｍ].[行ID]'             │
│                 + ') AS [' + CONVERT([varchar], [列ID]) + ']'              │
│        FROM [列Ｍ]                                                         │
│        ORDER BY [列順];                                                    │
│    SET @sql1 = 'SELECT [行Ｍ].[行順],'                                     │
│              + '       [行Ｍ].[行ID],'                                     │
│              + @sql1                                                       │
│              + '    FROM [行Ｍ]';                                          │
│    -- ---------------------------------------------------------------------│
│    --   統合                                                               │
│    -- ---------------------------------------------------------------------│
│    SET @sql = 'SELECT *'                                                   │
│             + '    FROM (' + @sql0 + ' UNION ALL ' + @sql1 + ') AS [行列]' │
│             + '    ORDER BY [行順] ASC;';                                  │
│    EXECUTE (@sql);                                                         │
│GO;                                                                         │
└──────────────────────────────────────┘

なお、[列ID]が文字列の場合は以下に変更。
┌──────────────────────────────────────┐
│                 + '     WHERE [行列Ｄ].[列ID] = '                          │
│                                                + CONVERT([varchar], [列ID])│
└──────────────────────────────────────┘
  ↓
┌──────────────────────────────────────┐
│                 + '     WHERE [行列Ｄ].[列ID]                              │
│                                          = ' + CHAR(39) + [列ID] + CHAR(39)│
└──────────────────────────────────────┘