I came up with this using a very simplistic setup:

declare @TestTab table(

tid int identity(1,1),

tdata varchar(10)

);

insert into @TestTab

values ('a'),('b'),('c'),('d');

with Top2 as (

select top 2 tid, tdata from @TestTab order by tid desc

), LastPrev as (

select

max(tid) as LastRec,

min(tid) as PrevRec

from

Top2

)

--select * from LastPrev

select * from

(select

*

from

Top2

where

tid = (select LastRec from LastPrev)

) dt

cross apply

(select

*

from

Top2

where

tid = (select PrevRec from LastPrev)

) dt1