我會使用CTE遞迴 去完成
;WITH CTE AS (
	SELECT col1,1 start,col2
	FROM T
	UNION ALL
	SELECT col1,start+1,col2
	FROM CTE
	WHERE start + 1 <= col2
)
SELECT col1 as '名稱',1 as '數量'
FROM CTE
                這樣?
declare @tab table(
	aa nvarchar(50)
	,bb int
)
insert into @tab
values('AA 筆',5)
,('AB 紙',5)
select aa
,1 as bb
from @tab
,(
	select Row_Number()Over(order by [number]) as Sort
	from master..spt_values
) as k
where Sort <= bb
