SQL Server 2019

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CREATE TABLE dbo.Customer(ID int, Name nvarchar(255));

INSERT dbo.Customer VALUES(1, N'Jack'),(2, N'Anne');

CREATE TABLE dbo.Detail(ID int, Name nvarchar(255));

INSERT dbo.Detail VALUES(1, N'Sex'),(2, N'Age');

CREATE TABLE dbo.DataValues(CustomerID int, DetailID int, 
  [Values] varchar(255));

INSERT dbo.DataValues VALUES
(1,1,'M'),(1,2,'30'),(2,1,'F'),(2,2,'28');

8 rows affected

WITH cte AS 
(
  SELECT c.Name, Type = d.Name, dv.[Values]
  FROM dbo.DataValues AS dv
  INNER JOIN dbo.Detail AS d
  ON dv.DetailID = d.ID
  INNER JOIN dbo.Customer AS c
  ON dv.CustomerID = c.ID
  WHERE d.Name IN (N'Sex',N'Age')
)
SELECT Name, Sex, Age
  FROM cte
  PIVOT (MAX([Values]) FOR [Type] IN ([Sex],[Age])) AS p;


Name
Sex
Age


Anne
F
28

Jack
M
30


DECLARE @in  nvarchar(max),
        @piv nvarchar(max),
        @sql nvarchar(max);

SELECT @in  = STRING_AGG(N'N' + QUOTENAME(Name, char(39)), ','),
       @piv = STRING_AGG(QUOTENAME(Name), ',')
  FROM (SELECT Name FROM dbo.Detail GROUP BY Name) AS src;

SET @sql = N'WITH cte AS 
(
  SELECT c.Name, Type = d.Name, dv.[Values]
  FROM dbo.DataValues AS dv
  INNER JOIN dbo.Detail AS d
  ON dv.DetailID = d.ID
  INNER JOIN dbo.Customer AS c
  ON dv.CustomerID = c.ID
  WHERE d.Name IN (' + @in + N')
)
SELECT Name, ' + @piv + N'
  FROM cte
  PIVOT (MAX([Values]) FOR [Type] IN (' + @piv + N')) AS p;';

EXECUTE sys.sp_executesql @sql;


Name
Age
Sex


Anne
28
F

Jack
30
M