Need draw a graph with dot/graphviz like this image:

The texts can be above arrows, like graphviz does it. But how to achieve the T-layout? Need make a cluster for the top row?
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This is one possibility using
rank=samefor a subgraph:You could also use a left-right layout instead of top-down.
An other possibility is to disable the effect of some edges using
constraint=false:The result is the same.