Oracle 21c

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CREATE TABLE table_1 (code, value) AS
SELECT 0,  'None' FROM DUAL UNION ALL
SELECT 1,  'R' FROM DUAL UNION ALL
SELECT 2,  'W' FROM DUAL UNION ALL
SELECT 4,  'C' FROM DUAL UNION ALL
SELECT 8,  'D' FROM DUAL UNION ALL
SELECT 16, 'U' FROM DUAL UNION ALL
SELECT 32, 'Uown' FROM DUAL;
7 rows affected

CREATE TABLE Table_2 ("NUMBER") AS
SELECT COLUMN_VALUE
FROM   SYS.ODCINUMBERLIST(
         0,1,2,3,4,5,8,12,13,16,20,25,26,27,32,43,44,45,60,61,62,63,64,68,70
       );
25 rows affected

SELECT t2."NUMBER",
       CASE SUM(t1.code)
       WHEN t2."NUMBER"
       THEN LISTAGG(t1.code, ',') WITHIN GROUP (ORDER BY t1.code DESC)
       END AS output,
       CASE SUM(t1.code)
       WHEN t2."NUMBER"
       THEN LISTAGG(t1.value, ',') WITHIN GROUP (ORDER BY t1.code DESC)
       END AS value_output
FROM   table_2 t2
       INNER JOIN table_1 t1
       ON (   t2."NUMBER" = t1.code
           OR (t1.code > 0 AND BITAND(t2."NUMBER", t1.code) = t1.code))
GROUP BY t2."NUMBER"


NUMBER
OUTPUT
VALUE_OUTPUT


0
0
None

1
1
R

2
2
W

3
2,1
W,R

4
4
C

5
4,1
C,R

8
8
D

12
8,4
D,C

13
8,4,1
D,C,R

16
16
U

20
16,4
U,C

25
16,8,1
U,D,R

26
16,8,2
U,D,W

27
16,8,2,1
U,D,W,R

32
32
Uown

43
32,8,2,1
Uown,D,W,R

44
32,8,4
Uown,D,C

45
32,8,4,1
Uown,D,C,R

60
32,16,8,4
Uown,U,D,C

61
32,16,8,4,1
Uown,U,D,C,R

62
32,16,8,4,2
Uown,U,D,C,W

63
32,16,8,4,2,1
Uown,U,D,C,W,R

68
null
null

70
null
null

NUMBER	OUTPUT	VALUE_OUTPUT
0	0	None
1	1	R
2	2	W
3	2,1	W,R
4	4	C
5	4,1	C,R
8	8	D
12	8,4	D,C
13	8,4,1	D,C,R
16	16	U
20	16,4	U,C
25	16,8,1	U,D,R
26	16,8,2	U,D,W
27	16,8,2,1	U,D,W,R
32	32	Uown
43	32,8,2,1	Uown,D,W,R
44	32,8,4	Uown,D,C
45	32,8,4,1	Uown,D,C,R
60	32,16,8,4	Uown,U,D,C
61	32,16,8,4,1	Uown,U,D,C,R
62	32,16,8,4,2	Uown,U,D,C,W
63	32,16,8,4,2,1	Uown,U,D,C,W,R
68	null	null
70	null	null