Sub mrshkei()
Dim arr, arr2, i As Long, lr As Long, lcol As Long, j As Long, n As Long, col As New Collection
lr = Cells(Rows.Count, 1).End(xlUp).Row
lcol = Cells(1, Columns.Count).End(xlToLeft).Column
arr = Range(Cells(1, 1), Cells(lr, lcol))
For i = LBound(arr) + 1 To UBound(arr)
    For n = 2 To UBound(arr, 2) - LBound(arr) + 1 Step 2
        On Error Resume Next
        col.Add arr(i, n), arr(i, n)
    Next n
Next i
ReDim arr2(1 To lr, 1 To col.Count + 1)
For j = 1 To col.Count
    arr2(1, 1) = "Наименование"
    arr2(1, j + 1) = col(j)
Next j
For i = LBound(arr) + 1 To UBound(arr)
arr2(i, 1) = arr(i, 1)
x = UBound(arr, 2) - LBound(arr) + 1
    For n = 2 To x Step 2
        For j = 1 To col.Count
                If col(j) = arr(i, n) Then arr2(i, j + 1) = arr(i, n + 1): Exit For
        Next j
    Next n
Next i
Cells(lr + 3, 3).Resize(UBound(arr2), col.Count + 1) = arr2
End Sub

let
  src = Excel.CurrentWorkbook(){[ Name = "Таблица1" ]}[Content],
  typed = Table.TransformColumnTypes (
    src,
    {
      { "Наименование", type text },
      { "Характеристика", type text },
      { "Значение", type text },
      { "Характеристика2", type text },
      { "Значение3", type any },
      { "Характеристика3", type text },
      { "Значение4", Int64.Type },
      { "Характеристика4", type text },
      { "Значение5", type any }
    }
  ),
  unpivot = Table.UnpivotOtherColumns ( typed, { "Наименование" }, "Атрибут", "Характеристика_tmp" )[[Наименование], [Характеристика_tmp]],
  toClmns = Table.ToColumns ( unpivot ) & { List.Skip ( unpivot[Характеристика_tmp] ) },
  trans = List.Transform ( toClmns, ( x ) => List.Alternate ( x, 1, 1, 1 ) ),
  toTbl = Table.FromColumns ( trans, { "Наименование", "Характеристика", "Значение" } ),
  pivot = Table.Pivot ( toTbl, List.Distinct ( toTbl[Характеристика] ), "Характеристика", "Значение" )
in
  pivot