Merge Cells

Assuming you have a fact table like the following:

Create dimension tables for mood and state including a sorting order column using:

Mood table = 
SELECTCOLUMNS(
    DISTINCT('Table'[Mood]), "dMood", 'Table'[Mood],
    "Order", 
    SWITCH(TRUE(),
    CONTAINSSTRING('Table'[Mood], "Very"), 1,
    CONTAINSSTRING('Table'[Mood], "Neut"), 2,
    3))

State table = 
SELECTCOLUMNS(
    DISTINCT(
        'Table'[State]),
        "dState", 'Table'[State],
        "Order",
        SWITCH(TRUE(),
        CONTAINSSTRING('Table'[State], "I ag"), 1,
        CONTAINSSTRING('Table'[State], "Strongly ag"), 2,
        CONTAINSSTRINGEXACT('Table'[State], "Satisfied"), 3,
        CONTAINSSTRINGEXACT('Table'[State], "Strongly satisfied"), 4,
        CONTAINSSTRING('Table'[State], "More"), 5,
        CONTAINSSTRING('Table'[State], "I dis"), 6,
        CONTAINSSTRING('Table'[State], "Strongly dis"), 7,
        CONTAINSSTRING('Table'[State], "Strongly uns"), 8,
        10))

Sort the mood and state fields by the orders columns using this method:

Create one-to-many relationships between the dimension tables and the corresponding fields in the fact table. The model looks like this:

Create a matrix using the fields from the dimension table and the item field in the rows bucket. Expand all levels and under Row headers in the formatting pane turn off the +/- icons and turn off stepped layout under options

 Sample PBIX file attached