Answer

To create this calculation, follow the steps below and see the attached workbook.

Create the original view

SUM([Sales])-SUM([Sheet1 (target)].[Target])

if [Diff]>0 then "Succeed"
else "Fail"
END

4. Add Fail or Succeed to Columns, Region to Rows, Sub-Category to Detail
5. Add Sub-Category to Columns
6. Right click Sub-Category, select Measure > Count(Distinct)

Create the solution view

1. Create different calculation fields to calculate COUNTD([Sub-Category]) for Succeed and Fail

Succeed:

if [Diff]>0 then 
COUNTD([Sub-Category])
END

if [Diff]<=0 then 
COUNTD([Sub-Category])
END

if [Diff]>0 then 
window_sum([Succeed])
else 
window_sum([Fail])
END

3. Set the Table Calculation of Solution_Fail or Succeed, compute using Sub-Category

4. Create the Filter calculation field to keep only one value show in the view

if [Diff]>0 then 
window_sum([Succeed])=running_sum([Succeed])
else 
window_sum([Fail])=running_sum([Fail])
END

Sub-Category