Need help restructuring a table (Pivot / Unpivot?)

Insert_Key my bad, I forgot that Table.FromRecords takes resulting columns from the very first record in the list. Then lets create tables from each group of data and combine them. Try this code. 

let
    Source = Excel.CurrentWorkbook(){[Name="Table5"]}[Content],
    // function uses table column name to create a record of distinct values 
    fx = (tbl, col) => 
        [values = List.Distinct(Table.Column(tbl, col)),
        count = List.Count(values),
        names = if count = 1 then {col} else List.Transform({1..count}, (x) => col & " " & Text.From(x)),
        out = Record.FromList(values, names)][out],
    // column names - you may filter unwanted columns
    columns = List.Buffer(Table.ColumnNames(Source)),
    // control "group by" list, now it produces OUTPUT B from your sample. To get OUTPUT A use {"NAME"}
    to_rows = Table.Group(
        Source, 
        {"NAME", "ID"}, 
        {"x", (x) => Table.FromRecords(
            {Record.Combine(List.Transform(columns, (w) => fx(x, w)))}
        )}),
    to_table = Table.Combine(to_rows[x])
in
    to_table