Code:
// Query1
let
Source = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
Text = Table.TransformColumnTypes(Source,{{"A", type text}, {"A.X", type text}, {"B", type text}, {"B.X", type text}, {"C", type text}, {"C.X", type text}, {"D", type text}, {"D.X", type text}}),
MC1 = Table.CombineColumns(Text,{"A", "A.X"},Combiner.CombineTextByDelimiter("#", QuoteStyle.None),"A"),
MC2 = Table.CombineColumns(MC1,{"B", "B.X"},Combiner.CombineTextByDelimiter("#", QuoteStyle.None),"B"),
MC3 = Table.CombineColumns(MC2,{"C", "C.X"},Combiner.CombineTextByDelimiter("#", QuoteStyle.None),"C"),
MC4 = Table.CombineColumns(MC3,{"D", "D.X"},Combiner.CombineTextByDelimiter("#", QuoteStyle.None),"D"),
UOC = Table.UnpivotOtherColumns(Table.Transpose(Table.DemoteHeaders(MC4)), {"Column1"}, "Attribute", "Value"),
Trim = Table.AddColumn(Table.SelectRows(UOC, each Text.Contains([Value], "#x")), "Result", each Text.Trim(Text.TrimEnd([Value],"x"),"#")),
TB = Table.TransformColumns(Table.SelectColumns(Trim,{"Column1", "Result"}), {{"Column1", each Text.BeforeDelimiter(_, "."), type text}}),
List = Table.AddColumn(Table.Group(TB, {"Column1"}, {{"Count", each _, type table [Column1=text, Result=text]}}), "Result", each [Count][Result]),
Result = Table.RenameColumns(Table.TransformColumns(List, {"Result", each Text.Combine(List.Transform(_, Text.From), ", "), type text}),{{"Column1", "Group"}})
in
Result
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