Попробуйте следующую логику
DECLARE @T TABLE
(
SeqNo INT IDENTITY(1,1),
MyDate DATETIME
)
INSERT INTO @T
VALUES(GETDATE())
,(DATEADD(MINUTE,-23,GETDATE()))
,(DATEADD(MINUTE,-78,GETDATE()))
,(DATEADD(MINUTE,-5443,GETDATE()))
,(DATEADD(MINUTE,-34,GETDATE()))
,(DATEADD(MINUTE,-360,GETDATE()))
,(DATEADD(MINUTE,-900,GETDATE()))
,(DATEADD(MINUTE,-1240,GETDATE()))
,(DATEADD(MINUTE,-3600,GETDATE()))
;WITH CTE
AS
(
SELECT
RN = ROW_NUMBER() OVER(PARTITION BY CAST(MyDate AS DATE) ORDER BY MyDate DESC),
DateSeq = DATEDIFF(DAY,MyDate,GETDATE()),
*
FROM @T
)
SELECT
*
FROM CTE
WHERE
DateSeq <2
OR
(
DateSeq = 2
AND
RN = 1
)