I can do this
We have 2 worksheets, (User_1) and (User_2)
Each worksheet has 3 columns, [A] System_ID, [B] User Comment, and [C] Last Modified Time
1- The logic matches Column [A] in both sheets, if they match then _
2- Check Last Modified Time in Column [C], column(a).offset(0,2).value then _
3- the greatest or latest time wins, by getting Comment in Column [B], column(a).offset(0,1).value then _
4- Overwrite in the other User_# Worksheet comment in Column [B]
I need to do this
Convert (For each - loop) to arrays, for performance sake.
The real ranges are much bigger than in this example.
Code to convert to array:
Sub Get_LastModified_Here()
    ' Specify Both Worksheets   
    Dim Location1 As Workbook
    Set Location1 = GetWorkbook("C:\Users\HP\Desktop\User_1.xlsb")
    Dim Location2 As Workbook
    Set Location2 = GetWorkbook("C:\Users\HP\Desktop\User_2.xlsb")
    ' Set User_2 Worksheet 
    Dim SourceCell, SourceRange As Range
    ' This is the primary key (system_id)
    Set SourceRange = Workbooks("User_2.xlsb").Sheets("Data").Range("A2:" & "A4")
    ' Start Loop
    For Each SourceCell In SourceRange ' for each cell in system_id column in user_2 worksheet
        Dim X As String ' get each cell address for later usage
        X = SourceCell.Address
        ' Set User_1 Worksheet  (this worksheet)
        Dim TargetCell As Excel.Range
        Set TargetCell = Workbooks("User_1.xlsb").Worksheets("Data").Range(X)    
        ' If column A in both sheets match (System_Unique_ID)
        If SourceCell = TargetCell Then
                
            ' If user 2 (source) modified date in col (C) is (later than >) user1 (target) modified date in col (C) then user 1 comment in col (b) is overwritten by user 2 comment in col (b)   
            If SourceCell.Offset(0, 2).Value > TargetCell.Offset(0, 2).Value Then
                TargetCell.Offset(0, 1).Value = SourceCell.Offset(0, 1).Value
                    
            ' Else if user 1 modified last then his/her comment wins and overwrite user 2 comment
            ElseIf SourceCell.Offset(0, 2).Value < TargetCell.Offset(0, 2).Value Then
                SourceCell.Offset(0, 1).Value = TargetCell.Offset(0, 1).Value
            End If
        End If
    Next SourceCell
End Sub
Functions Module / not related
Public Function GetWorkbook(ByVal sFullName As String) As Workbook
    
    Dim sFile As String
    Dim wbReturn As Workbook
    
    sFile = Dir(sFullName)
    
    On Error Resume Next
    Set wbReturn = Workbooks(sFile)
    
    If wbReturn Is Nothing Then
        Set wbReturn = Workbooks.Open(sFullName)
    End If
    On Error GoTo 0
    
    Set GetWorkbook = wbReturn
    
End Function
 
     
    