Transpose Column A as Column header and populate rows with Column B distinct

I'm not sure if your source data is incorrect or I don't understand the calculation logic. My final query is as follows:

let
    Source = Table.FromRows(Json.Document(Binary.Decompress(Binary.FromText("i45W8kvMTVUwVNJRCshJTAaxYnUwBI2wCRojBI3wC5ogBI3hgqYIQRNstpsia48FAA==", BinaryEncoding.Base64), Compression.Deflate)), let _t = ((type nullable text) meta [Serialized.Text = true]) in type table [Person = _t, Place = _t]),
    GroupByPerson = Table.Group(Source, {"Person"}, {{"G", each [Place], Int64.Type}}),
    result = Table.FromRows(List.Zip(List.Transform(GroupByPerson[G], List.Distinct)), GroupByPerson[Person])
in
    result

If you "pivot" the Person column, you'll need to do something similar, where List.Zip is used to align the data and automatically fill in nulls.

Hi Royle79 ,

May I ask if you have tried ZhangKun's code? You can create a new blank query and paste the code into the advanced editor.
Provide another approach.

let
    Source = Table.FromRows(Json.Document(Binary.Decompress(Binary.FromText("lZPBboMwDIZfxcqZSgkpjB6XrWiHbkVD26XjEI3QZWKJFODQt5+pxNqyrYSb//j/HMeG3Y5kyjXWACMByWr5ro6R6HRdarOHmwsBj1m+IUUwRTEKCxAZbHWNx2mnakil+/Ih+ws30pTw1lEaxjBkGkidNW3veZVm30lXwrOV5ayasvzErGnhPOdRYDVS00gYonoxum3gbnjK/RwOxCz32sPN6Uh5IGxonsd4/mRd+6GcgTUO01YgTnmBBo964Uj9izzgkqUDHvUxj/B7yhGpFeStdergDfo0lYzUGcL/RuLkZ723AYhg3pLj1bA2Nst9ZVy/3Q3woafl5LQSehFPX5MclTw0wHA1Po2dCI5E5DFkRvsfd1tVGjOcFMU3", BinaryEncoding.Base64), Compression.Deflate)), let _t = ((type nullable text) meta [Serialized.Text = true]) in type table [Person = _t, Place = _t, #"Place 2" = _t, #"Place 3" = _t]),
    #"Changed Type" = Table.TransformColumnTypes(Source,{{"Person", type text}, {"Place", type text}, {"Place 2", type text}, {"Place 3", type text}}),
    #"Grouped Rows" = Table.Group(#"Changed Type", {"Person"}, {{"Place", each List.Distinct(_[Place])}}),
    Custom1 = Table.FromColumns(#"Grouped Rows"[Place],#"Grouped Rows"[Person])
in
    Custom1

With the given example data, it returns the result:

Best Regards,
Gao
Community Support Team

If there is any post helps, then please consider Accept it as the solution  to help the other members find it more quickly.
If I misunderstand your needs or you still have problems on it, please feel free to let us know. Thanks a lot!

How to get your questions answered quickly --  How to provide sample data in the Power BI Forum

This is what you want if I understand correct. Below is the solution for that please accept it as solution if that helps 

let
Source = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],

#"Changed Type" = Table.TransformColumnTypes(Source,{{"Person ", type text}, {"Region", type text}}),

#"Renamed Columns" = Table.RenameColumns(#"Changed Type",{{"Person ", "Name"}}),

IndexedTable = Table.AddIndexColumn(#"Renamed Columns", "Index", 1, 1, Int64.Type),

PivotedTable = Table.Pivot(IndexedTable, List.Distinct(IndexedTable[Name]), "Name", "Region"),
Custom1 = Table.FromColumns(
List.Transform(
Table.ToColumns(PivotedTable),
(col) => List.Sort(
col,
(a, b) => if a = null then 1 else if b = null then -1 else Comparer.Ordinal(a, b)
)
),
Table.ColumnNames(PivotedTable)
)
in
Custom1