Я бы использовал last_value () в сочетании с if ():
WITH t AS (SELECT * FROM UNNEST([
struct<user_id int64, session_id int64, time date, referrer string>(1, 1, date('2018-01-01'), NULL),
(1,2,date('2018-02-01'), 'google.com'),
(1,3,date('2018-03-01'), 'google.com')
]) )
SELECT
*,
last_value(IF(referrer is null, session_id, NULL) ignore nulls)
over (partition by user_id order by time rows between unbounded preceding and 1 preceding) lastNullrefSession
FROM t