There are somethings that SQL does quite well and then there are somethings that .NET does well. What my approach attempts to do is simplify it so that you don't have to write a custom procedure for every PIVOT that you do. I too have used dynamic sql to solve this problem as well, and while I haven't done any performance testing to see which one performs better than the other, I can say that there should be fewer trips to the database with the CLR method.

This was more of an educational post to show how it could be done using a CLR procedure. I leave it up to the community to decide if this works for them or not.