ok..I am not really sure where you are with understanding the previous thread solutions and what you have posted as a "new" question in this thread.

for what it is worth...and with no relevance to your previous post, and based entirely on the sample data you have posted in this thread....here is a possible solution that provides what you have requested...whether this delivers effectively ...only you can tell...and then tell us if you need more help.

WITH CTE_SORT as (

SELECT

UserName

, Drink

, Value

, CreatedDate

, ROW_NUMBER() OVER (ORDER BY createddate) AS rn

FROM #TEMP)

,

CTE_HD as (

SELECT

rn - 1 AS sn

FROM cte_sort

WHERE (Drink = 'harddrink'))

SELECT

cs.UserName

, cs.Drink

, cs.Value

FROM cte_sort cs INNER JOIN

cte_hd ch ON cs.rn = ch.sn;