create table forget_about_normal_forms as select name, tarif as tarif1, null as tarif2, null as tarif3 from oper1
union all
select name, null as tarif1, tarif as tarif2, null as tarif3 from oper2
union all
select name, null as tarif1, null as tarif2, tarif as tarif3 from oper3

возможно синтаксис малость другой, но несущественно