Power Query is good here. Unpivot the non-Item columns and then aggregate with Text.Combine
.
let
Source = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
UnpivotColumns = Table.UnpivotOtherColumns(Source, {"Item"}, "Qualities", "Value"),
GroupRows = Table.Group(UnpivotColumns, {"Item"}, {{"Qualities", each Text.Combine([Qualities], ","), type text}})
in
GroupRows
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