Setup

CREATE TABLE Users (
	USERID VARCHAR(5),
	TS DATE,
	[ACTION] VARCHAR(1) )
GO
INSERT INTO Users
	SELECT 'USER1', '2022-06-14', 'A' UNION ALL
	SELECT 'USER2', '2022-06-15', 'A' UNION ALL
	SELECT 'USER2', '2022-06-15', 'B' UNION ALL
	SELECT 'USER1', '2022-06-23', 'A' UNION ALL
	SELECT 'USER3', '2022-06-23', 'B'
GO