Bonsoir à tous !
Pour le "fun", une approche Power Query de type "Record" :
let
Source = Excel.CurrentWorkbook(){[Name="Tableau1"]}[Content],
GroupBy = Table.Group(Source, {"SAP code"}, {{"t", each Record.FromList([#"Web High Definition (jpg 1200x1200px)"],List.Transform({1..Table.RowCount(_)}, each "lm"&Text.From(_)))}}),
ExpandRec = Table.ExpandRecordColumn(GroupBy, "t", List.Distinct(List.Combine(List.Transform(GroupBy[t], each Record.FieldNames(_)))))
in
ExpandRec