您可以将所有属性反透视到单独的行中，计算每个属性和值的行数，并将其与每个product_id的行数进行比较。然后将错误聚合回listagg。
这只需要向inpivot ... for ...添加更多列。

with prep as (
  select
    sample.*
    /*Rowcount per product_id*/
    , count(1) over(partition by product_id) as rowcnt
  from sample
)
, unp as (
  select
    product_id,
    /*Classify the issue*/
    case
      /*Count per value*/
      when count(1) != rowcnt
      then 'Issue with ' || col
    end as issue,
    /*Count per value*/
    coalesce(val, 'NULL') || '(' || count(1) || ')' as cnt
  from prep
  unpivot include nulls (
    val for col in (attr1, attr2, attr3)
  )
  group by
    product_id,
    col,
    val,
    rowcnt
)
/*Aggregate all*/
select
  product_id,
  issue,
  listagg(cnt, ', ') as value_count
from unp
where issue is not null
group by
  product_id,
  issue
order by 1, 2

fiddle

UPD：默认unpivot removes null values from output. To include them you need to add include nulls`。

如果向示例数据中添加一行null：

insert into sample (PRODUCT_ID, ATTR1, ATTR2, ATTR3)
values (103, 'c', 'z', null)

上述（修改后）查询将返回：
| 产品编号|问题|VALUE_COUNT|
| --------------|--------------|--------------|
| 一百零一|ATTR 1问题|a（2）、aa（1）|
| 一百零一|关于ATTR 3|zz（2），zzz（1）|
| 一百零三|关于ATTR 3|（1）、zz（1）、NULL（1）|
fiddle

尝试先GROUPing，然后围绕它Listagg。就像这样：

WITH data AS (
   
   SELECT 101 product_id, 'a'    attr1, 'x'  attr2, 'z'  attr3    FROM dual UNION ALL
   SELECT 101 product_id, 'a'    attr1, 'x'  attr2, 'zzz'  attr3    FROM dual UNION ALL
   SELECT 101 product_id, 'aa'   attr1, 'x'  attr2, 'z'  attr3    FROM dual UNION ALL
   SELECT 102 product_id, 'b'    attr1, 'y'  attr2, 'z'  attr3    FROM dual UNION ALL
   SELECT 102 product_id, 'b'    attr1, 'y'  attr2, 'z'  attr3    FROM dual UNION ALL
   SELECT 103 product_id, 'c'    attr1, 'z'  attr2, 'z'  attr3    FROM dual UNION ALL
   SELECT 103 product_id, 'c'    attr1, 'z'  attr2, 'zz' attr3    FROM dual
 
)
SELECT product_id,'Issue with attr1' descr,LISTAGG(value_count,',') WITHIN GROUP (ORDER BY value_count) value_count
  FROM (SELECT product_id,
               attr1||'('||COUNT(*)||')' value_count
          FROM (SELECT product_id,
                       attr1,
                       COUNT(DISTINCT attr1) OVER (PARTITION BY product_id) cnt
                  FROM data)
         WHERE cnt > 1
         GROUP BY product_id,
                  attr1)
 GROUP BY product_id                  
UNION ALL                  
SELECT product_id,'Issue with attr3' descr,LISTAGG(value_count,',') WITHIN GROUP (ORDER BY value_count) value_count
  FROM (                  
        SELECT product_id,
               attr3||'('||COUNT(*)||')' value_count
          FROM (SELECT product_id,
                       attr3,
                       COUNT(DISTINCT attr3) OVER (PARTITION BY product_id) cnt
                  FROM data)
         WHERE cnt > 1
         GROUP BY product_id,
                  attr3)
  GROUP BY product_id

如果你没有太多的属性，你可以这样做：

WITH data AS (
   
   SELECT 101 product_id, 'a'    attr1, 'x'  attr2, 'z'  attr3    FROM dual UNION ALL
   SELECT 101 product_id, 'a'    attr1, 'x'  attr2, 'zz'  attr3    FROM dual UNION ALL
   SELECT 101 product_id, 'aa'   attr1, 'x'  attr2, 'z'  attr3    FROM dual UNION ALL
   SELECT 102 product_id, 'b'    attr1, 'y'  attr2, 'z'  attr3    FROM dual UNION ALL
   SELECT 102 product_id, 'b'    attr1, 'y'  attr2, 'z'  attr3    FROM dual UNION ALL
   SELECT 103 product_id, 'c'    attr1, 'z'  attr2, 'z'  attr3    FROM dual UNION ALL
   SELECT 103 product_id, 'c'    attr1, 'z'  attr2, 'zz' attr3    FROM dual
   
), count_ as (SELECT product_id, COUNT(DISTINCT attr1) attr1
  , COUNT(DISTINCT attr2) attr2
  , COUNT(DISTINCT attr3) attr3
   FROM data
   GROUP BY product_id ),
d2 AS (
      
   SELECT DISTINCT count_.product_id, 'Issue with attr1' descr , data.attr1, COUNT(data.attr1) OVER (PARTITION BY data.attr1) cnt
   FROM count_
   INNER JOIN data
      ON count_.product_id = data.product_id AND count_.attr1 > 1 
   UNION ALL
     SELECT DISTINCT count_.product_id, 'Issue with attr2' descr , data.attr2, COUNT(data.attr2) OVER (PARTITION BY data.attr2) cnt
   FROM count_
   INNER JOIN data
      ON count_.product_id = data.product_id AND count_.attr2 > 1 
  UNION ALL
     SELECT DISTINCT count_.product_id, 'Issue with attr3' descr , data.attr3, COUNT(data.attr3) OVER (PARTITION BY data.attr3) cnt
   FROM count_
   INNER JOIN data
      ON count_.product_id = data.product_id AND count_.attr3 > 1 
)
SELECT product_id, descr, LISTAGG(attr1 || '(' || cnt || ')', ', ') WITHIN GROUP (ORDER BY product_id) value_count
FROM d2
GROUP BY product_id, descr
;

fiddle