How I would do this would depend on the specific requirements
1) Do the columns have to be resizeable (i.e. datasheet)?
2) Can it be a continous form?
3) Are the amount of appraisers limited? (never more than X)?
4) Are the amount of items limited?
5) can you use a flexgrid? Or you only want to mimic a flexgrid?
6) Are the number of entries known ahead of time or is that continous.
This "grid table" would work to do what you are asking, but you may want to think of a more standard approach using the native controls.
If you want to use this "grid table" approach. It appears to me that you would simply build the table based on the number of appraisers and readings selected and the number of entries.
User enters number of appraisers and number of readings. Create a table with Appraisers * readings fields. Plust another field possibly for Entry number (which you show). If the number of entries is known and set then add a record for each entry.
Adding controls dynamically to a form is doable in access, but is not a very stable approach and usually will cause a crash in the database after time. However having a whole bunch of hidden controls and then selecting x of these controls, moving, positioning, and setting properties is very doable. If a continous form is useable for use then I would show and assign labels for all the Appraiser and readings. The grid would only hold the reading values. Because basically your first two rows are labels and not data
Writing from the grid would require simple math.
column 5 (assuming 3 appraisers and 3 readings) is the 2nd appraiser 2nd reading. The column in the grid is a field. you can use the fields collection to determine which field.