This Excel LAMBDA function allows pivoting of attribute/value stacks where some entities have missing attributes

excel-lambda-UNPIVOTEVERYNROWS.txt

PIVOTEVERYNROWS = LAMBDA(attribute, value, first_attribute, 
    LET(
        unique_attributes, UNIQUE(attribute),
        attribute_ids, SEQUENCE(ROWS(unique_attributes)),
        col_id, XLOOKUP(attribute, unique_attributes, attribute_ids),
        shift, --(attribute = first_attribute),
        row_id, SCAN(, shift, SUM),
        pivoted, PIVOTBY(row_id, HSTACK(col_id, attribute), value, SINGLE,0,0,,0),
        DROP(pivoted, 1, 1)
    )
);

test-data.txt

={"Attribute","Value";"Project Code","CAPX001";"Department","IT";"Vendor","HighTech Solutions Inc.";"Budgeted Amount",100000;"Actual Spend",120000;"Variance",-20000;"Project Manager","John Doe";"Approval Status","Approved";"Capitalization Date",44941;"Asset Class","IT Equipment";"Location","New York";"Useful Life","5 years";"Residual Value",10000;"Project Code","CAPX002";"Department","Facilities";"Budgeted Amount",80000;"Actual Spend",85000;"Variance",-5000;"Project Manager","Jane Smith";"Approval Status","Pending";"Capitalization Date",44986;"Asset Class","Electrical Systems";"Location","Chicago";"Useful Life","10 years";"Residual Value",8000;"Project Code","CAPX003";"Department","Construction";"Vendor","Global Constructors Ltd.";"Budgeted Amount",450000;"Actual Spend",500000;"Variance",-50000;"Capitalization Date",44967;"Asset Class","Real Estate";"Location","Houston";"Useful Life","30 years";"Residual Value",50000;"Project Code","CAPX004";"Department","Software";"Vendor","Innovative Software LLC";"Budgeted Amount",180000;"Actual Spend",200000;"Variance",-20000;"Project Manager","Anna Brown";"Approval Status","Approved";"Capitalization Date",45036;"Location","Seattle";"Useful Life","3 years";"Residual Value",0;"Project Code","CAPX005";"Department","Logistics";"Vendor","Fleet Motors Inc.";"Budgeted Amount",280000;"Actual Spend",300000;"Variance",-20000;"Project Manager","Tom Wilson";"Approval Status","Pending";"Capitalization Date",45092;"Asset Class","Vehicles";"Location","Miami";"Useful Life","8 years";"Residual Value",30000;"Project Code","CAPX006";"Department","Energy";"Vendor","Efficient Energy Solutions";"Budgeted Amount",140000;"Actual Spend",150000;"Variance",-10000;"Project Manager","Lisa Green";"Approval Status","Approved";"Capitalization Date",45129;"Asset Class","Energy Systems";"Location","San Diego"}