I assumed the columns "User" and "Pc Used" acted as unique key in your table. But in the case "User" and "Pc Used" share the exact same values with multiple records, you can try something like this:
With({FirstDateToCompare:LookUp(Table, And(UserName = "User1", 'Pc Used' = "HP")).Date},
If(IsBlank(LookUp(Table, And(UserName = "User1", 'Pc Used' = "HP", Date > FirstDateToCompare)).Date,
//Do something if equals,
//Do something else if no equals))
If your goal is to know the number of days between two dates, try using "DateDiff()" as follow:
With({FirstDateToCompare:LookUp(Table, And(UserName = "User1", 'Pc Used' = "HP")).Date},
With({SecondDateToCompare:LookUp(Table, And(UserName = "User1", 'Pc Used' = "HP", Date > FirstDateToCompare).Date},
If(IsBlank(SecondDateToCompare),
0,
DateDiff(SecondDateToCompare,FirstDateToCompare)
)
)
)