The detailed explanation could be found on Red Gate SimpleTalk's link 'An Easier Way of Transposing Query Result in SQL Server' https://www.red-gate.com/simple-talk/sql/t-sql-programming/easier-way-transposing-query-result-sql-server/
-EXEC MATRIX.TRANSPOSING @query = N'SELECT * FROM SYS.DATABASES';
✅ To save transposing query results in a temporary or permanent table.
+The table will be created inside the stored procedure, and after that, you have to drop the table manually. +There is no need to create a temporary or a permanent table first. +The whole task is accomplished inside the stored procedure. +The account that executes stored procedure has to have "CREATE TABLE permission."