Fill down and Transpose the multiple layered merged columns

Hi,

I figure we can fill down and tranpose the row/columns for merged rows/columns to make multiple layered merged columns be structured(desired output) but it requires query adjustments when we add new columns such yellow below(and even do not know how many columns will be added)?

Sample Excel file

https://nokia-my.sharepoint.com/:x:/r/personal/marc_kim_nokia_com/_layouts/15/Doc.aspx?sourcedoc=%7BB269DAF8-084D-405F-A0FC-23EF6D818800%7D&file=Merged%20Cell%20Sample%20for%20PBI%20Query%20editor.xlsx&action=default&mobileredirect=true

Initial Source

Desired output via PBI Query editor