--> 测试数据：[tbl]
if object_id('[tbl]') is not null drop table [tbl]
create table [tbl]([ProjTaskID] varchar(13),[最后审核组长] varchar(4),[组员] varchar(4))
insert [tbl]
select 'zc55-303-C',null,'余娟' union all
select 'zc55-303-C','蔡国',null union all
select 'zc53-301-C',null,'徐俊' union all
select 'zc53-301-C','邓凤',null union all
select 'Z0402-303-A','李辉',null union all
select 'U7115BF-302-U',null,'李新' union all
select 'U7115BF-302-U','杨欣',null union all
select 'U7115BF-302-U',null,'邢东'

select a.ProjTaskID,a.最后审核组长,b.组员 from(
select [ProjTaskID],[最后审核组长] from tbl where [最后审核组长] is not null)a
full join(select [ProjTaskID],[组员] from tbl 
where [组员] is not null)b  on a.ProjTaskID=b.ProjTaskID
/*
ProjTaskID    最后审核组长    组员
zc55-303-C    蔡国    余娟
zc53-301-C    邓凤    徐俊
Z0402-303-A    李辉    NULL
U7115BF-302-U    杨欣    李新
U7115BF-302-U    杨欣    邢东
*/

------解决方案--------------------

SQL code
select
    x.ProjTaskID,
    最后审核组长,
    组员
from 
(
select     
    a.ProjTaskID,p.PeopleName as 最后审核组长
from ProjTaskPeople as a
    inner join #pTaskID as b on a.ProjTaskID=b.ProjTaskID and a.[IsLeaderReal]=1
    inner join People as c on a.PeopleID=c.PeopleID 
)as x
inner join 
(
select     
    a.ProjTaskID,p.PeopleName as 组员
from ProjTaskPeople as a
    inner join #pTaskID as b on a.ProjTaskID=b.ProjTaskID and a.[IsLeaderReal]=0
    inner join People as c on a.PeopleID=c.PeopleID 
)    as y on x.ProjTaskID=y.ProjTaskID