基本上這是考古題，以前有人提問過..
拿出來回味一下吧XD
在題目中是【├、│、└、　】，三種線條+全形空白組成..
如以下圖片範例

我引導AI教學，好像他改了畫線，只有【├、└、─】，三種線條
如以下圖片範例

測試資料如下，有興趣的可以試試With遞迴

drop table if exists #Tmp

create table #Tmp(
	item nvarchar(50)
	,part nvarchar(50)
)

insert into #Tmp
values('11401-3412-1', '90514-20299O')
,('11409-3320', '11409-3321-A')
,('11409-3320', '11409-3322')
,('11409-3416-1', 'L608M')
,('11413-2400-1', '11413-3400-1')
,('11413-2400-1', '11502-3502-A')
,('11413-3400-1', '11409-3416-1')
,('11413-3400-1', '11413-3410-1')
,('11413-3410-1', '11401-3412-1')
,('11413-3410-1', '11413-3411-1')
,('11413-3411-1', '90505-45238O')
,('11426-2300-A', '11409-3320')
,('11426-2300-A', '11409-3332-B')
,('11426-2300-A', '11409-3333-B')
,('11426-2300-A', '11426-2311-2')
,('11426-2300-A', '14402-3335-B')
,('11426-2300-A', '41101-3334')
,('11426-2311-2', '11426-3313')
,('11426-3207', '90512-16348E')
,('11433-2000-D', '11426-2950-A')
,('11433-2000-D', '11433-2100-C')
,('11433-2100-C', '11101-3503')
,('11433-2100-C', '11101-3504')
,('11433-2100-C', '11103-3702')
,('11433-2100-C', '11413-2400-1')
,('11433-2100-C', '11413-2501-A')
,('11433-2100-C', '11413-3400-1')
,('11433-2100-C', '11426-2300-A')
,('11433-2100-C', '11433-2200-A')
,('11433-2100-C', '11502-2520-A')
,('11433-2100-C', '11502-2531-A')
,('11433-2100-C', '11502-3611')
,('11433-2100-C', '11502-3613')
,('11433-2100-C', '11502-3615')
,('11433-2100-C', '12501-3621')
,('11433-2100-C', '12501-3901')
,('11433-2100-C', '12501-3902-A')
,('11433-2100-C', '14301-3701')
,('11433-2100-C', 'CF241249-G01')
,('11433-2200-A', '11401-3202-A')
,('11433-2200-A', '11426-3207')
,('11433-2200-A', '11433-2201')
,('11433-2200-A', '11433-2P')
,('11433-2201', '90504-29330E')
,('11433-2P', '11401-3203')
,('11433-2P', '11401-3204')
,('11433-2P', '11433-3209')
,('11433-2P', '11502-2205')
,('11502-2520-A', '11502-2521-1')
,('11502-2520-A', '11502-2522-1')
,('11502-2520-A', '11502-3523-A')

--另外提供符號 lvl 就是 1~20
select NCHAR(0x2775 + lvl)