Views Table with Taxonomy Terms for Columns and Rows
The Forena module can be used for this type of reporting. More specifically by using its facility to create a Display of a table in crosstab format.

A crosstab table is a table with a special layout. It is formatted as a grid, with:


the rows representing one or more (combinations of) facts, such as countries or regions, names of persons (or users) like employees / salespeople (or user IDs / user names), names of Models, etc.
the columns representing one or more other facts, such as periods (months of a year, years, etc), available types/flavors of something (like types of errors), etc.
the intersections of rows and columns containing the actual information (data), such as summarized information (counts of something), timestamps, etc. and which might (optionally) include a hyperlink to a drill-down report.


Below is a sample of such crosstab report (including drilldown links also, i.e. the numbers in red in it):



Refer to my comment in the Forena issue queue for more details about the above screenshot. And/or have a look at the video about How to generate crosstab reports with graphs (Forena also supports charting of those data, a typical related requirement ...).

In this specific case, if I was to create such crosstab table, for "the resultant cells having the download link" I'd create a hyperlink which would actually mention the number of manuals corresponding to the selected combination of Model Name and Model Year. And by following such link, you'd get a drilldown report with links to the actual manuals.

Disclosure: I'm a co-maintainer of this module,
I hope this does not violate the site's policy on self-promotion.