Yes we can Hard code columns like this:

Code:

awk '
BEGIN{Pcnt=split("R5_EFD100_1,M2_FC300_1,R6_SA2000_1", POOL, ",")}
NF==8{DEV[++L]=$1}
NF==7{$0=DEV[L]" "$0}
NF==8{P[$1,$8]=$5}
END {
   printf "DEV"
   for(j=1;j<=Pcnt;j++) printf "%s", (i++ ? "%:" : ",") POOL[i]
   printf "\n"
   for(i=1;i<=L;i++) {
       printf "%s", DEV[i]
       f=0
       for(j=1;j<=Pcnt;j++) printf "%s", (f++ ? ":" : ",") P[DEV[i],POOL[j]]+0
       printf "\n"
   }
}
' infile

---------- Post updated at 12:48 PM ---------- Previous update was at 12:35 PM ----------

Explanation of solution in post #2 is:


NF==8{DEV[++L]=$1}
When line has 8 fields append field 1 to array DEV so with example data DEV[1]="0CB4", DEV[2]="0CB5" DEV[3]="0CB6"


NF==7{$0=DEV[L]" "$0}
When line has 7 fields append most recent DEV[] field to beginning of line giving 8 fields in line again.


NF==8{POOL[$8];P[$1,$8]=$5}
Keep list of POOLS used in POOL[] array, Store % value (field 5) in P[] array with index of DEV,POOL so P[0CB4,R5_EFD100_1]=4 P[0CB4,M2_FC300_1]=82

Code:

END {
   printf "DEV"
   for(p in POOL) printf "%s", (i++ ? "%:" : ",") p

When at the end of the input file print headings (i++ ? "%:" : ",") will print comma for first heading and percentage-sign colon for others

Code:

   for(i=1;i<=L;i++) {
       printf "%s", DEV[i]
       f=0
       for(j=1;j<=Pcnt;j++) printf "%s", (f++ ? ":" : ",") P[DEV[i],POOL[j]]+0
       printf "\n"
   }

print DEV code and all values in the P[DEV,POOL] array in order. The +0 ensures missing values appear as zero.