Wybrać tylko ostatnią wartość daty?

Możesz użyć CTE z ROW_NUMBER tak:

WITH CTE AS
(
   SELECT UserFK, aDate, aValue,
     RN = ROW_NUMBER() OVER (PARTITION BY UserFK ORDER BY aDate DESC)
   FROM dbo.TableName
)
SELECT UserFK, aDate, aValue
FROM CTE
WHERE RN = 1