You can use the following query
SELECT Pfid, module, Type, ltyp as [RL Type], lvalue as RPercent, points as RPoints
INTO RT
FROM rskrplsetting
WHERE rpltyp = 'Risk'
SELECT Pfid, module, Type, ltyp as [PL Type], lvalue as PPercent, points as PPoints
INTO PT
FROM rskrplsetting
WHERE rpltyp = 'Profit'
SELECT ISNULL(RT.pfid,PT.pfid) as pfid, ISNULL(RT.module,PT.module) as module, ISNULL(RT.Type,PT.Type) as Type,
RT.[RL Type], RT.RPercent, RT.RPoints, PT.[PL Type], PT.PPercent, PT.PPoints
FROM RT FuLL OUTER JOIN PT ON RT.pfid = PT.pfid
DROP TABLE RT, PT