Можете да използвате това
SELECT
ID
,[Date]
,[Value]
FROM(
SELECT
*
, ROW_NUMBER() OVER(PARTITION BY ID ORDER BY ISNULL([Date],'9999-12-31') DESC) AS Row#
FROM yourtable
) A WHERE Row# = 1
Можете да използвате това
SELECT
ID
,[Date]
,[Value]
FROM(
SELECT
*
, ROW_NUMBER() OVER(PARTITION BY ID ORDER BY ISNULL([Date],'9999-12-31') DESC) AS Row#
FROM yourtable
) A WHERE Row# = 1