declare @t table (zam varchar (255), rsm varchar(255), tmd varchar(255))
insert @t values ('Садыков', 'RSM1', 'TMD1'), ('Садыков', 'RSM1', 'TMD2'), ('Садыков', 'RSM2', '-'), ('Садыков', 'RSM3', '-'), ('Садыков', 'RSM4', 'TMD3'), ('Садыков', 'RSM5', 'TMD4');

With t as (
Select dense_rank() over(Order by zam, rsm) as ID, zam, rsm, tmd From @t),
t2 as (
Select distinct ID,stuff((Select distinct ', '+tmd From t as b Where a.ID = b.ID for XML path('')),1,2,'') as tmd From t as a
)
--Select * From t2
Select lvl, [1] ,[2] ,[3] ,[4] ,[5] 
From (
Select 1 as lvl,ID,zam From t
union all
Select 2 as lvl,ID,rsm From t
union all
Select 3 as lvl,ID,tmd From t2
) as t
pivot( max(zam) for ID in ([1],[2],[3],[4],[5]) ) as p
Order by lvl