I may not be following what you want the shape to be, but here are two shapes:
Side-by-Side
=CHOOSE({1,2},B1#,D1#)
If you want it to take the original A and C columns as input and do all the work, then:
=CHOOSE({1,2},UNIQUE(FILTER(A:A,NOT(ISBLANK(A:A)))),UNIQUE(FILTER(C:C,NOT(ISBLANK(C:C)))))
or a LET version of the same which does not require retyping the inputs:
=LET( Ltrs, A:A,
Nmbrs, C:C,
CHOOSE( {1,2},
UNIQUE(FILTER(Ltrs,NOT(ISBLANK(Ltrs)))),
UNIQUE(FILTER(Nmbrs,NOT(ISBLANK(Nmbrs)))) ) )
End-on-End
=LET( uLtrs, B1#,
uNmbrs, D1#,
ltrCt, ROWS(uLtrs),
idx, SEQUENCE( ltrCt + ROWS(uNmbrs) ),
IF( idx <= ltrCt, uLtrs, INDEX( uNmbrs, idx-ltrCt ) ) )
Similar as above, if you want it to take the original A and C columns as input and do all the work, then:
=LET( Ltrs, A:A,
Nmbrs, C:C,
uLtrs, UNIQUE(FILTER(Ltrs,NOT(ISBLANK(Ltrs)))),
uNmbrs, UNIQUE(FILTER(Nmbrs,NOT(ISBLANK(Nmbrs)))),
ltrCt, ROWS(uLtrs),
idx, SEQUENCE( ltrCt + ROWS(uNmbrs) ),
IF( idx <= ltrCt, uLtrs, INDEX( uNmbrs, idx-ltrCt ) ) )
Both spill the results.
