I think this query should do what you want:
let
Source = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
ChangedType = Table.TransformColumnTypes(Source,{{"Type", type text}, {"Value", type text}}),
GroupedRows = Table.Group(ChangedType, {"Type"}, {{"DistinctValues", each _[Value]}}),
Output = Table.FromColumns(GroupedRows[DistinctValues], GroupedRows[Type])
in
Output