The hardest part of it would be deciding on how the columns are done, and whether or not they can be made using formulas. In essence I would think it’s the same as the Group by functionality of bases already, just with a different visual. If formulas can be used to make the columns, you can’t make a reliable way of drag n’ dropping between columns.
Other features like swimlanes are also to be considered, I assume this would be just another Group by-like variable.