I don't need any List.PositionOf because simple Append feature (works like LOOKUP) will do that for me, matches the appropriate columns in one table with the corresponding columns in the other table
// QueryRes
let
tbl1 = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
Text = Table.TransformColumnTypes(Table.UnpivotOtherColumns(tbl1, {}, "Attribute", "Value"),{{"Value", type text}}),
SBP = Table.ExpandListColumn(Table.TransformColumns(Text, {{"Value", Splitter.SplitTextByPositions({0, 0}, false), let itemType = (type nullable text) meta [Serialized.Text = true] in type {itemType}}}), "Value"),
Null = Table.SelectRows(Table.TransformColumnTypes(SBP,{{"Value", Int64.Type}}), each [Value] = null),
Pivot = Table.Pivot(Null, List.Distinct(Null[Attribute]), "Attribute", "Value", List.Sum),
tbl2 = Excel.CurrentWorkbook(){[Name="Table2"]}[Content],
Result = Table.FillDown(Table.Combine({Table.Combine({Table.Pivot(tbl2, List.Distinct(tbl2[Header]), "Header", "Letter"), Pivot}), Pivot}),{"Column1", "Column2", "Column3", "Column4", "Column5"})
in
Result
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