select a.ID,StrucType,LName,LValue,mid=identity(int,1,1) into #tmp from tb_1 a left join tb_2 b on a.id = b.lid where a.id=2 
--select * from #tmp


select 
    id,structype,
    [LName1]=max(case when [mid]='1' then [Lname] else null end),
    [LValue1]=max(case when [mid]='1' then [LValue] else null end),
    [LName2]=max(case when [mid]='2' then [Lname] else null end),
    [LValue2]=max(case when [mid]='2' then [LValue] else null end) 
from 
    #tmp 
group by id,structype

GO

drop table #tmp

/*
id          structype  LName1     LValue1    LName2     LValue2    
----------- ---------- ---------- ---------- ---------- ---------- 
2           Whipple    缓冲屏        2.2        靶板         1.8
*/