SQL Server 2019

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With TableA As (
SELECT '24261' USERID,'12/4/2021' DateA,'Doc' Type,'Value B' Step UNION ALL
SELECT '24261','12/4/2021','Sig ','Value A' UNION ALL
SELECT '24315','12/4/2021','Sig ','Value A' UNION ALL
SELECT '24331','12/4/2021','Doc ','Value B' UNION ALL
SELECT '24331','12/4/2021','Sig ','Value A' UNION ALL
SELECT '24328','12/4/2021','Text','Value C' UNION ALL
SELECT '24341','12/4/2021','Doc ','Value B' UNION ALL
SELECT '24341','12/4/2021','Sig ','Value A' UNION ALL
SELECT '24341','12/4/2021','Doc ','Value B' UNION ALL
SELECT '24341','12/4/2021','Sig ','Value A' UNION ALL
SELECT '24357','12/4/2021','Text','Value C' UNION ALL
SELECT '24357','12/4/2021','Sig ','Value A' UNION ALL
SELECT '24357','12/4/2021','text','Value C'),

CTE AS (SELECT USERID, count(*) cnt       
        FROM (SELECT distinct userID, Step from TableA WHERE Step in ('Value A', 'Value B')) a
        GROUP BY USERID
        HAVING  Count(*) > 1)
SELECT A.* 
FROM TableA A
LEFT JOIN CTE 
 on A.UserID = CTE.USERID
WHERE (CTE.USERID is not null AND Step <> 'Value A')
   OR (CTE.USERID is null)

USERID	DateA	Type	Step
24261	12/4/2021	Doc	Value B
24315	12/4/2021	Sig	Value A
24331	12/4/2021	Doc	Value B
24328	12/4/2021	Text	Value C
24341	12/4/2021	Doc	Value B
24341	12/4/2021	Doc	Value B
24357	12/4/2021	Text	Value C
24357	12/4/2021	Sig	Value A
24357	12/4/2021	text	Value C