PaulyCA If it's just a list of employee names you need returned for files that were downloaded anonymously, the following formula might do the trick:
=UNIQUE(TOCOL(MAP(A2:A20, B2:B20, LAMBDA(a,b, IFS(COUNTIFS(A2:A20, a, B2:B20, "Anonymous")*(b<>"Anonymous"), b))), 2))
Alternatively, if you want to return both the filenames and employee names, you could try a using a double-filter formula as follows:
=LET(
anon_files, UNIQUE(FILTER(A2:A20, B2:B20="Anonymous")),
FILTER(A2:B20, ISNUMBER(XMATCH(A2:A20, anon_files))*(B2:B20<>"Anonymous"))
)
Please adjust the range references to meet your needs. If performance is an issue with 80K rows of data, the Advanced Filter feature can also be used with the same logic as the first formula shown above.
Please see the attached workbook...