• SELECT

    NewColumn,

    [Old] = MAX(CASE WHEN ItemState = 'old' THEN [Stuff] ELSE NULL END),

    [New] = MAX(CASE WHEN ItemState = 'new' THEN [Stuff] ELSE NULL END),

    [Used] = MAX(CASE WHEN ItemState = 'used' THEN [Stuff] ELSE NULL END),

    [stolen] = MAX(CASE WHEN ItemState = 'stolen' THEN [Stuff] ELSE NULL END)

    FROM @Actual

    CROSS APPLY (VALUES

    ('Cars', car),

    ('Trucks', CAST(Truck AS VARCHAR(10))),

    ('Boats', CAST(Boats AS VARCHAR(10))),

    ('Planes', CAST(Planes AS VARCHAR(10)))

    ) x (NewColumn, [stuff])

    GROUP BY x.NewColumn

    “Write the query the simplest way. If through testing it becomes clear that the performance is inadequate, consider alternative query forms.” - Gail Shaw

    For fast, accurate and documented assistance in answering your questions, please read this article.
    Understanding and using APPLY, (I) and (II) Paul White
    Hidden RBAR: Triangular Joins / The "Numbers" or "Tally" Table: What it is and how it replaces a loop Jeff Moden