Remove rows based on complex condition and other rows

1. for each combination of file and Uppercase of Value, add 1 for true and subtract 1 for false - into a new aggregated table

2. if the result is 1, select the first row for that combination 

3. Discard all other rows.

let
    Source = Table.FromRows(Json.Document(Binary.Decompress(Binary.FromText("i45W8nRRAAK3zJxUBRTgkliCJgIEYYk5pciinsVgEceUlMySzPw8pVidaCVDsIyhXklFCYpeM30LfSMDIwMUQUcnZxR+SVFpKtgUIzDXCMMUC31LTFMCCoOwm2IM5hpjMcXQAMOYisgq7KaY4HCLpb6hIYYp6G5JS8wphhhjSpIxgTi8ZAbmYgYv0BTM8EUPXoRjzMF8EwxjQOGCYUyKqxsWx8QCAA==", BinaryEncoding.Base64), Compression.Deflate)), let _t = ((type nullable text) meta [Serialized.Text = true]) in type table [Column1 = _t]),
    #"Split Column by Positions" = Table.SplitColumn(Source, "Column1", Splitter.SplitTextByPositions({0, 6, 24, 45, 61}), {"Column1.1", "Column1.2", "Column1.3", "Column1.4", "Column1.5"}),
    #"Promoted Headers" = Table.PromoteHeaders(#"Split Column by Positions", [PromoteAllScalars=true]),
    #"Uppercased Text" = Table.TransformColumns(#"Promoted Headers",{{"Value           ", Text.Upper, type text}}),
    #"Replaced Value" = Table.ReplaceValue(#"Uppercased Text","true","1",Replacer.ReplaceText,{"IsValueAddition"}),
    #"Replaced Value1" = Table.ReplaceValue(#"Replaced Value","false","-1",Replacer.ReplaceText,{"IsValueAddition"}),
    #"Changed Type" = Table.TransformColumnTypes(#"Replaced Value1",{{"IsValueAddition", Int64.Type}}),
    #"Grouped Rows" = Table.Group(#"Changed Type", {"File              ", "Value           "}, {{"Count", each List.Sum([IsValueAddition]), type nullable number}}),
    #"Filtered Rows" = Table.SelectRows(#"Grouped Rows", each ([Count] = 1)),
    #"Removed Other Columns" = Table.SelectColumns(#"Filtered Rows",{"File              "}),
    #"Merged Queries" = Table.NestedJoin(#"Promoted Headers", {"File              "}, #"Removed Other Columns", {"File              "}, "Removed Other Columns", JoinKind.Inner),
    #"Removed Other Columns1" = Table.SelectColumns(#"Merged Queries",{"ID    ", "File              ", "Date                 ", "Value           ", "IsValueAddition"}),
    #"Removed Duplicates" = Table.Distinct(#"Removed Other Columns1", {"File              "})
in
    #"Removed Duplicates"

Something like this, just more elegant 🙂