--參數1根據部門(DEP)、代碼(ID)、型號(TYPE)，對應表B的部門、代碼、機群(EGROUP)
WITH C AS
(
SELECT A.DEP,A.ID,A.TYPE,A.MODEL,B.YYYY,
CASE WHEN B.KIND IS NOT NULL THEN '1_' || B.KIND ELSE B.KIND END AS Col_KIND,
(A.PARAM1B.PARAMETER) AS P_VALUE
FROM A
LEFT JOIN B ON A.DEP=B.DEP AND A.ID=B.ID AND A.TYPE=B.EGROUP
UNION ALL
--參數2根據部門、代碼、機型(MODEL)，對應表B的部門、代碼、機群
SELECT A.DEP,A.ID,A.TYPE,A.MODEL,B.YYYY,
CASE WHEN B.KIND IS NOT NULL THEN '2_' || B.KIND ELSE B.KIND END AS Col_KIND,
(A.PARAM1B.PARAMETER) AS P_VALUE
FROM A
LEFT JOIN B ON A.DEP=B.DEP AND A.ID=B.ID AND A.MODEL=B.EGROUP
)
SELECT * FROM C
PIVOT (
SUM(P_VALUE) FOR Col_KIND IN ('1_MAX','1_MIN','1_CU','2_MAX','2_MIN','2_CU')
)

你希望有參數3也能自動擴充，無法，因為你上方的參數1和2 JOIN條件不同，不知你往後的規律是如何?! 另外PIVOT的欄位LIST好像只能寫死，我也是剛剛參考網路，你可以在Google看可不可以寫活!