Some sample XML would be great here, so we know what we're looking for and what the structure of your data is like.

One way is by using the LEAD function, to get the value of the next Utilisation inside a CTE. Then you can JOIN on EffectiveDate and EndDate. Thus:
[code...

Without DDL and consumable sample data (so hasn't been tested):
DECLARE @NewUserID int, @CopyUserID int;

INSERT INTO YourTable
SELECT Page_No, Record_entry,
       @NewUserID,
    ...

ActiveDirectory is NOT part of of the standard install of PowerShell, instead you need to install it. It might well be that ActiveDirectory is imported by...

Although late to the party, why parse the table twice?
[Code]SELECT ProductID, ProductName,
       CASE @OutputType WHEN 'CSV' THEN ProductDate END AS ProductDate
FROM Product;[/code]
(Typed on phone, apologies if...

SQL isn't going to work, not without some kind of column you can order by. You could, probably, set up a iterative process in SSIS to load the data, yes.

Ok, why not add an if statement to check the value of $line. If it's blank, don't update the value (so it'll retain its previous value from the "previous" line)....