SELECT [t0].[Id], [t0].[RecordDate], [t0].[UserId]
FROM [User] AS [u]
LEFT JOIN (
    SELECT [t].[Id], [t].[RecordDate], [t].[UserId]
    FROM (
        SELECT [o].[Id], [o].[RecordDate], [o].[UserId], ROW_NUMBER() OVER(PARTITION BY [o].[UserId] ORDER BY [o].[RecordDate] DESC) AS [row]
        FROM [Order] AS [o]
    ) AS [t]
    WHERE [t].[row] <= 1
) AS [t0] ON [u].[Id] = [t0].[UserId]