SQL Server 2017

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CREATE TABLE dbo.Table1 (Col1 CHAR(2));
INSERT dbo.Table1 (Col1)
SELECT	CONCAT(Letter, Number)
FROM	(SELECT  TOP 26 Letter = CHAR(64 + ROW_NUMBER() OVER(ORDER BY object_id))
		FROM  sys.all_objects) l
		CROSS JOIN (VALUES (1),(2),(3),(4),(5),(6),(7),(8),(9)) n (Number);
234 rows affected

CREATE PROCEDURE dbo.GenerateMatrix @Records INT, @Columns INT
AS
BEGIN
	-- GENERATE COLUMNS FOR PIVOT AND SELECT
	DECLARE @ColSQL NVARCHAR(MAX) = 
			STUFF((SELECT	TOP (@Columns) 
							CONCAT(',', QUOTENAME(ROW_NUMBER() OVER(ORDER BY Col1) - 1))
					FROM dbo.Table1
					FOR XML PATH(''), TYPE
				).value('.', 'NVARCHAR(MAX)'), 1, 1, '');


	-- FOR @Cols = 5 Generates "[0],[1],[2],[3],[4]"

	DECLARE @SQL NVARCHAR(MAX) = 
		CONCAT('SELECT ', @ColSQL, '
				FROM (SELECT  Col1, Col, Row = ROW_NUMBER() OVER(PARTITION BY Col ORDER BY Col1)
					FROM    (   SELECT [Col1], Col = @Columns - NTILE(@Columns) OVER(ORDER BY Col1 DESC)
								FROM (SELECT TOP (@Records) Col1 FROM dbo.Table1 Col1) t
							) c) c 
				PIVOT (MAX([COL1]) FOR Col IN (', @ColSQL, ')) AS Pvt
				ORDER BY Row;');

	EXECUTE sp_executesql @SQL, N'@Columns INT, @Records INT', @Columns = @Columns, @Records = @Records;

END
EXECUTE dbo.GenerateMatrix @Records = 26, @Columns = 5;


0
1
2
3
4


A1
A6
B2
B7
C3

A2
A7
B3
B8
C4

A3
A8
B4
B9
C5

A4
A9
B5
C1
C6

A5
B1
B6
C2
C7

null
null
null
null
C8


EXECUTE dbo.GenerateMatrix @Records = 8, @Columns = 4;


0
1
2
3


A1
A3
A5
A7

A2
A4
A6
A8


EXECUTE dbo.GenerateMatrix @Records = 40, @Columns = 8;


0
1
2
3
4
5
6
7


A1
A6
B2
B7
C3
C8
D4
D9

A2
A7
B3
B8
C4
C9
D5
E1

A3
A8
B4
B9
C5
D1
D6
E2

A4
A9
B5
C1
C6
D2
D7
E3

A5
B1
B6
C2
C7
D3
D8
E4


EXECUTE dbo.GenerateMatrix @Records = 50, @Columns = 6;


0
1
2
3
4
5


A1
A9
B8
C7
D6
E6

A2
B1
B9
C8
D7
E7

A3
B2
C1
C9
D8
E8

A4
B3
C2
D1
D9
E9

A5
B4
C3
D2
E1
F1

A6
B5
C4
D3
E2
F2

A7
B6
C5
D4
E3
F3

A8
B7
C6
D5
E4
F4

null
null
null
null
E5
F5

0	1	2	3	4
A1	A6	B2	B7	C3
A2	A7	B3	B8	C4
A3	A8	B4	B9	C5
A4	A9	B5	C1	C6
A5	B1	B6	C2	C7
null	null	null	null	C8

0	1	2	3	4	5	6	7
A1	A6	B2	B7	C3	C8	D4	D9
A2	A7	B3	B8	C4	C9	D5	E1
A3	A8	B4	B9	C5	D1	D6	E2
A4	A9	B5	C1	C6	D2	D7	E3
A5	B1	B6	C2	C7	D3	D8	E4

0	1	2	3	4	5	6	7
A1	A6	B2	B7	C3	C8	D4	D9
A2	A7	B3	B8	C4	C9	D5	E1
A3	A8	B4	B9	C5	D1	D6	E2
A4	A9	B5	C1	C6	D2	D7	E3
A5	B1	B6	C2	C7	D3	D8	E4

0	1	2	3	4	5	6	7
A1	A6	B2	B7	C3	C8	D4	D9
A2	A7	B3	B8	C4	C9	D5	E1
A3	A8	B4	B9	C5	D1	D6	E2
A4	A9	B5	C1	C6	D2	D7	E3
A5	B1	B6	C2	C7	D3	D8	E4