As for your question, “Why does someone want to convert columns to rows (i.e. rotation)? What problem does he solve?”
This is not a question of “how data looks visually”, but rather “how to organize and process it.” Namely:
In most databases, the rows represent "Records - (entity, event, etc.)" and the "Fields (attributes of this object)" columns. For example, the following is a typical representation of data in DB format;
Person | Birth | Height | ------------------------------- John | 1980 | 1.82 | Smith | 1987 | 2.02 |
It means; each column represents a special attribute of "persons", and when you select a particular column, you get this special attribute of ALL people. Thus, the column is “Size”, and all values have the same unit (data type), all are dates, all are lengths, etc.
In financial modeling, however, it is much more convenient to present data in a different way. For example, a typical Monthly Cash Flow table looks like this.
Item | Jan | Feb | ----------------------------- Sales | $100 | $150 | Tax | -$50 | -$15 |
Please note that such a tabulation table in a spreadsheet does NOT support database formats, the column heading is time, but the values in the columns are monetary values, CONFLICT, we cannot perform calculations with these columns.
If pivot this table, it becomes
Date | Sales | Tax | ------------------------------ Jan | $100 | -$50 | Feb | $150 | -$15 |
Now the dimensions of the column (header) and the data inside them are consistent. The date column has all the dates, and the rest has all the numbers. We can take a column and perform vector operations with it.
This is one of the problems that solves the turn.