One thing to note - Technically the correct answer would include 
WHERE [value] <> ''
... otherwise the result set for 

declare @A varchar(100) =...

Nice question. Cool trick, well done. I learned something new today.

First, above all else... People who create (n)varchar(max) "Notes" columns need a high-five. In the face. With a chair. But I digress. 

I don't have a full solution yet...

I know that this is an old question bumped back up to the front of the line but I agree that it's an important one. 

My two cents. With...

You can absolutely be successful in the world of databases without a degree. The level of demand right now is crazy (at least where I live) and it's just going to...

I have to do this from often enough that I actually created a snippet. This code searches through all routines (stored procs, functions, triggers) for whatever your are...

Great article, very helpful. Well done Wayne, 5 stars!

The "from [Test $G_L Entry]" is is not necessary here:
Select '' as Code from [Test $G_L Entry]

You could do this:
Select '' as...