I have this two models, which one is better?
I would use your second model.  The first might be more compact, but would require constantly CASTing your data; the second will have many NULLs, but they take up little space.

The second model looks denormalized at first, but if I understand your model right it's really not.  You're not really packing 22 records into one, rather you're storing reports each of which may have up to 22 distinct strongly-types measurements.  Some reports do not have every measurement, and that's fine.