Data Translation

Here is one way to do it.  To see how it works, just create a blank query, go to Advanced Editor, and replace the text there with the M code below.

let
    Source = Table.FromRows(Json.Document(Binary.Decompress(Binary.FromText("hY47CoAwEESvElIr7m42iUmpWCripxLvfw0HLMQP2EzxhnnMtllWEmVfsi3sOCxIV4mvhIQMh+wVZJ27ie9NzBJBuLZ7cUlSAmvap0S/JYoiE5mxNxTQIF6yxyVMJLuEyZ8Rz857+wE=", BinaryEncoding.Base64), Compression.Deflate)), let _t = ((type nullable text) meta [Serialized.Text = true]) in type table [GRP = _t, USER_INPTS = _t, OBC_TS = _t, ACK_BY = _t, ACK_TS = _t, ERROR = _t]),
    #"Changed Type" = Table.TransformColumnTypes(Source,{{"GRP", type text}, {"USER_INPTS", type text}, {"OBC_TS", type text}, {"ACK_BY", type text}, {"ACK_TS", type text}, {"ERROR", Int64.Type}}),
    #"Grouped Rows" = Table.Group(#"Changed Type", {"GRP"}, {{"AllRows", each _, type table [GRP=text, USER_INPTS=text, OBC_TS=text, ACK_BY=text, ACK_TS=text, ERROR=number]}}),
    #"Added Custom" = Table.AddColumn(#"Grouped Rows", "WithIndex", each Table.AddIndexColumn([AllRows], "Index",1,1)),
    #"Removed Columns" = Table.RemoveColumns(#"Added Custom",{"AllRows"}),
    #"Expanded WithIndex" = Table.ExpandTableColumn(#"Removed Columns", "WithIndex", {"USER_INPTS", "OBC_TS", "ACK_BY", "ACK_TS", "ERROR", "Index"}, {"USER_INPTS", "OBC_TS", "ACK_BY", "ACK_TS", "ERROR", "Index"}),
    #"Unpivoted Other Columns" = Table.UnpivotOtherColumns(#"Expanded WithIndex", {"GRP", "Index"}, "Attribute", "Value"),
    #"Merged Columns" = Table.CombineColumns(Table.TransformColumnTypes(#"Unpivoted Other Columns", {{"Index", type text}}, "en-US"),{"Attribute", "Index"},Combiner.CombineTextByDelimiter("_", QuoteStyle.None),"Merged"),
    #"Pivoted Column" = Table.Pivot(#"Merged Columns", List.Distinct(#"Merged Columns"[Merged]), "Merged", "Value"),
    #"Changed Type1" = Table.TransformColumnTypes(#"Pivoted Column",{{"GRP", type text}, {"USER_INPTS_1", type text}, {"OBC_TS_1", type datetime}, {"ACK_BY_1", type text}, {"ACK_TS_1", type text}, {"ERROR_1", Int64.Type}, {"USER_INPTS_2", type text}, {"OBC_TS_2", type text}, {"ACK_BY_2", type text}, {"ACK_TS_2", type text}, {"ERROR_2", Int64.Type}})
in
    #"Changed Type1"

If this works for you, please mark it as the solution.  Kudos are appreciated too.  Please let me know if not.

Regards,

Pat