SQL Server 2019

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create table INVUPC
(
    inumbr varchar(20),
    iupc   bigint,
    iupccd char,
    iuvnd  int
)
insert into INVUPC values 
('**12458**', 481181880922, 'A', 3464),
('**12458**', 481181880924, 'X', 3464),
('**12458**', 481181880926, 'X', 3464),
('*30689*',   485481881862, 'B', 231),
('*30699*',   485481881861, 'A', 231),
('*30699*',   485481881863, 'X', 231),
('11449',     483981889371, 'A', 532),
('**44775**', 480081880924, 'A', 871),
('**44775**', 480081880922, 'X', 871)
9 rows affected

SELECT I.*
FROM   INVUPC I
       LEFT JOIN INVUPC A ON   I.inumbr = A.inumbr 
                          AND  I.iupc <> A.iupc
                          AND  A.iupccd = 'A'
WHERE  I.iupccd <> 'A'
AND    (
           I.iupc > A.iupc 
       OR  A.inumbr IS NULL
       )


inumbr
iupc
iupccd
iuvnd


**12458**
481181880924
X
3464

**12458**
481181880926
X
3464

*30689*
485481881862
B
231

*30699*
485481881863
X
231

inumbr	iupc	iupccd	iuvnd
12458	481181880924	X	3464
12458	481181880926	X	3464
30689	485481881862	B	231
30699	485481881863	X	231