Not with Pivot Table
Let you A, B C data be A1:A7, the HDn data in B1:B7 and the other data in
C1:C7
In some convenient place (I use A11) enter =A1&B1 and copy down the column
(you could put this in another sheet or in a hidden column)

Make the heading HD1, HD2 - I did this in F1:H1 and the row headings A, B, C
in E2:E4
In F2 (the intersection if the column heading HD1 and row heading A) enter
=IF(ISERROR(MATCH($E2&F$1,$A$11:$A$17,0)),"",INDEX($C$1:$C$7,MATCH($E2&F$1,$A$11:$A$17,0)))
Copy this across 2 more columns and then down 2 more rows to get the
required result.

best wishes

Here is another way with Pivot Table,
but it can't be easily refreshed.
Assume your data is arranged like this,
(I added a duplicate last entry to exercise your MAX option)

Alpha    Hd    LData    DCode
A    HD1    X    88
B    HD2    Y    89
B    HD1    Z    90
C    HD3    J    74
A    HD3    Z    90
B    HD3    R    82
C    HD1    S    83
C    HD1    T    84

Add the column DCode with the formula:
=CODE(LData)
Make Alpha your ROW, Hd your COLUMN
and Min of DCode your DATA
The Pivot Table will look like this:

Alpha    HD1    HD2    HD3
A    88        90
B    90    89    82
C    83        74

Name the 3x3 array of numbers ArrayA and create
a same sized array named ArrayB with this array (CSE) formula:
=IF(ISNUMBER(arrayA),CHAR(arrayA),"")
ArrayB will look like this:

X        Z
Z    Y    R
S        J

Select the entire Pivot Table and ArrayB and
Copy > Paste Special > Values
and drag or copy ArrayB into ArrayA.