SQL Server 2019

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create table raw_data(name varchar(256), account_id int, type varchar(256), element_id varchar(256), cost float);
create table components(name varchar(256), account_id int, type varchar(256), element_id varchar(256), cost float);
INSERT INTO raw_data VALUES('First',1,'type1','element1',0.1);
INSERT INTO raw_data VALUES('Second',2,'type2','element2',0.2);
INSERT INTO raw_data VALUES('First',11,'type2','element11',0.11);
3 rows affected

INSERT INTO components VALUES('First',-1, null,null,0.1);
INSERT INTO components VALUES('Second',2,'type2',null,0.2);
INSERT INTO components VALUES('First',11,'type2','element11',0.11);
3 rows affected

SELECT *
FROM
(
SELECT rd.name, rd.account_id, rd.type, rd.element_id, rd.cost raw_cost, c.account_id component_account_id, c.type component_type, c.element_id component_element_id, c.cost component_cost,
  row_number() OVER (PARTITION BY rd.name, rd.account_id, rd.type, rd.element_id
   ORDER BY 
    CASE WHEN c.account_id <> -1 THEN 1 END
    + CASE WHEN c.type IS NOT NULL THEN 1 END
    + CASE WHEN c.element_id IS NOT NULL THEN 1 END DESC) rd
FROM raw_data rd LEFT OUTER JOIN components c
  ON rd.name = c.name
   AND (rd.account_id = c.account_id or c.account_id = -1)
   AND (rd.type = c.type OR c.type IS NULL)
   AND (rd.element_id = c.element_id OR c.element_id IS NULL)
) iq
WHERE rd = 1


name
account_id
type
element_id
raw_cost
component_account_id
component_type
component_element_id
component_cost
rd


First
1
type1
element1
0.1
-1
null
null
0.1
1

First
11
type2
element11
0.11
11
type2
element11
0.11
1

Second
2
type2
element2
0.2
2
type2
null
0.2
1

name	account_id	type	element_id	raw_cost	component_account_id	component_type	component_element_id	component_cost	rd
First	1	type1	element1	0.1	-1	null	null	0.1	1
First	11	type2	element11	0.11	11	type2	element11	0.11	1
Second	2	type2	element2	0.2	2	type2	null	0.2	1