SELECT C.listcode, C.year, COUNT(NamesTest.year) as Mailed
FROM
(
SELECT * FROM
	(SELECT DISTINCT listcode FROM NamesTest) as A
	CROSS JOIN
	(SELECT DISTINCT year FROM NamesTest) as B
) as C
LEFT JOIN NamesTest ON C.listcode = NamesTest.listcode AND C.year = NamesTest.year
Where c.Year > 2007
GROUP BY c.listcode, c.year
Order By c.listcode, c.year

SELECT        listcode, year, COUNT(year) AS Sold
FROM            forteInfotest
GROUP BY listcode, year

-- To obtain accurate rowcounts from the two tables, you need to aggregate them separately
;WITH Matrix (listcode,[year]) AS (
	(SELECT DISTINCT listcode FROM NamesTest) as A
	CROSS JOIN
	(SELECT DISTINCT [year] FROM NamesTest WHERE [Year] > 2007) as B
)
SELECT mx.listcode, mx.[year], n.Mailed, f.Sold 
FROM Matrix mx
LEFT JOIN ( -- Using COUNT with a column name can be confusing, avoid - unless also specifying DISTINCT
	SELECT listcode, [year], COUNT(*) AS Mailed
	FROM NamesTest
	GROUP BY listcode, [year]
) n
LEFT JOIN (
	SELECT listcode, [year], COUNT(*) AS Sold
	FROM forteInfotest
	GROUP BY listcode, [year]
) f

SELECT *
INTO #namesTest
FROM (
	SELECT Listcode = '102EL', [Year] = '2008' 
	FROM (SELECT TOP(11488) n = 1 from sys.columns a, sys.columns b) d
	UNION ALL
	SELECT '102EL', '2009' 
	FROM (SELECT TOP(11305) n = 1 from sys.columns a, sys.columns b) d
	UNION ALL
	SELECT '102EL', '2010' 
	FROM (SELECT TOP(3607) n = 1 from sys.columns a, sys.columns b) d
	UNION ALL
	SELECT '102EL', '2011' 
	FROM (SELECT TOP(46) n = 1 from sys.columns a, sys.columns b) d
	UNION ALL
	SELECT '170MD', '2008' 
	FROM (SELECT TOP(25657) n = 1 from sys.columns a, sys.columns b) d
	--SELECT '170MD', '2009' 0
	UNION ALL
	SELECT '170MD', '2010' 
	FROM (SELECT TOP(15131) n = 1 from sys.columns a, sys.columns b) d
	UNION ALL
	SELECT '170MD', '2011' 
	FROM (SELECT TOP(9039) n = 1 from sys.columns a, sys.columns b) d
) q
-- (76273 row(s) affected)

SELECT *
INTO #forteInfotest
FROM (
	SELECT listcode = '102EL', [year] = '2006' 
	FROM (SELECT TOP(1) n = 1 from sys.columns a, sys.columns b) d
	UNION ALL
	SELECT '102EL', '2007' 
	FROM (SELECT TOP(13) n = 1 from sys.columns a, sys.columns b) d
	UNION ALL
	SELECT '102EL', '2008'
	FROM (SELECT TOP(2) n = 1 from sys.columns a, sys.columns b) d
	UNION ALL
	SELECT '102EL', '2009'
	FROM (SELECT TOP(11) n = 1 from sys.columns a, sys.columns b) d
	UNION ALL
	SELECT '102EL', '2010'
	FROM (SELECT TOP(3) n = 1 from sys.columns a, sys.columns b) d
	UNION ALL
	SELECT '102EL', '2011'
	FROM (SELECT TOP(1) n = 1 from sys.columns a, sys.columns b) d
) q
-- (31 row(s) affected)


-- query
;WITH Matrix (listcode,[year]) AS 
(
	SELECT * 
	FROM 
		(SELECT DISTINCT listcode FROM #NamesTest) a
		CROSS JOIN
		(SELECT DISTINCT [year] FROM #NamesTest WHERE [Year] > 2007) b
) 
SELECT mx.listcode, mx.[year], n.Mailed, f.Sold 
FROM Matrix mx
LEFT JOIN ( -- Using COUNT with a column name can be confusing, avoid - unless also specifying DISTINCT
	SELECT listcode, [year], COUNT(*) AS Mailed
	FROM #NamesTest
	GROUP BY listcode, [year]
) n ON n.Listcode = mx.listcode AND n.year = mx.year
LEFT JOIN (
	SELECT listcode, [year], COUNT(*) AS Sold
	FROM #forteInfotest
	GROUP BY listcode, [year]
) f ON f.Listcode = mx.listcode AND f.year = mx.year
ORDER BY mx.listcode, mx.[year]