テーブルのセットアップ:
CREATE TABLE dbo.tbl (
    action VARCHAR(20) NOT NULL,
    view_edit VARCHAR(20) NOT NULL
);
INSERT INTO dbo.tbl (action, view_edit)
VALUES ('Action1', 'VIEW'),
       ('Action1', 'EDIT'),
       ('Action2', 'VIEW'),
       ('Action3', 'VIEW'),
       ('Action3', 'EDIT');
あなたのテーブル: 
SELECT action, view_edit FROM dbo.tbl
PIVOT を使用しないクエリ: 
SELECT Action, 
[View] = (Select view_edit FROM tbl WHERE t.action = action and view_edit = 'VIEW'),
[Edit] = (Select view_edit FROM tbl WHERE t.action = action and view_edit = 'EDIT')
FROM tbl t
GROUP BY Action
PIVOT を使用したクエリ: 
SELECT [Action], [View], [Edit] FROM
(SELECT [Action], view_edit FROM tbl) AS t1 
PIVOT (MAX(view_edit) FOR view_edit IN ([View], [Edit]) ) AS t2
両方のクエリの結果: 
