SQL Server 2022

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Microsoft SQL Server 2022 (RTM) - 16.0.1000.6 (X64) Oct 8 2022 05:58:25 Copyright (C) 2022 Microsoft Corporation Express Edition (64-bit) on Windows Server 2019 Standard 10.0 <X64> (Build 17763: ) (Hypervisor)

CREATE TABLE #Tbl
  ( 
    Serial VARCHAR(100),
    Rw INT ,
    Rw_Type VARCHAR(1),
    Decrip_Article  VARCHAR(max),
    Is_Article VARCHAR(1)
  )

INSERT INTO #Tbl ( Serial, Rw, Rw_Type, Decrip_Article, Is_Article)
VALUES( '0000265954',   '30',   'D',    'ORD.2023217BaltiniBAL7700070861','.' ),                  
('0000265954',  '40',   'M',    '36200 - JEANS size : 4 color :0224','*'  ),                  
('0000265954',  '60',   'D',    'ORD.2023217BaltiniBAL7700070898','.'   ),                 
('0000265954',  '70',   'M',    'AAUBT0002FA01 - BELT size : 01 color :GR','*'   ),         
('0000265954',  '70',   'M',    'AAUBT0002FA01 - BELT size : 05 color :RR','*'  ),             
('0000265954',  '90',   'D' ,'ORD.2023217BaltiniBAL7700070887 ' ,   '.'    ),               
('0000265954',  '100',  'M' ,'PERGSA049CR0010 - SHOULDERBAG size : 01 ','*'  ), 
('0000265954',  '100',  'M' ,'PERGSA049CR0010 - SHOULDERBAG size : 02 ','*' ),  
('0000265954',  '100',  'M' ,'PERGSA049CR0010 - SHOULDERBAG size : 03 ','*'  );

select t.serial,t.rw,t.rw_type,t.decrip_article,
		s.rw,s.rw_type,s.decrip_article
from #tbl t
join
(select t.*,
		(select top 1 rw from #tbl t1 where t1.rw < t.rw and t1.rw_type = 'D' order by t1.rw desc) prw
from #tbl t
where rw_type = 'M'
)s on s.prw = t.rw
where t.rw_type = 'D'

serial	rw	rw_type	decrip_article	rw	rw_type	decrip_article
0000265954	30	D	ORD.2023217BaltiniBAL7700070861	40	M	36200 - JEANS size : 4 color :0224
0000265954	60	D	ORD.2023217BaltiniBAL7700070898	70	M	AAUBT0002FA01 - BELT size : 01 color :GR
0000265954	60	D	ORD.2023217BaltiniBAL7700070898	70	M	AAUBT0002FA01 - BELT size : 05 color :RR
0000265954	90	D	ORD.2023217BaltiniBAL7700070887	100	M	PERGSA049CR0010 - SHOULDERBAG size : 01
0000265954	90	D	ORD.2023217BaltiniBAL7700070887	100	M	PERGSA049CR0010 - SHOULDERBAG size : 02
0000265954	90	D	ORD.2023217BaltiniBAL7700070887	100	M	PERGSA049CR0010 - SHOULDERBAG size : 03