Step 1: Bring in the Record IDs for both the Tier 1 form and associated Tier 2 form
There are Tier 1 forms in this case that have multiple Tier 2s associated with it.
Step 2. Add a Count() to the Tier 2 column
Select the column containing the Tier 2 Record ID, and add a Count() function via the formula bar.
Results will then minimize the number of rows to create a single row for each Tier 1 Record ID.