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consulta sql con auto unión

WITH ranked AS (
  SELECT
    *,
    rn = ROW_NUMBER() OVER (PARTITION BY RecId ORDER BY Dt DESC)
  FROM TableA
)
SELECT
  r1.Id,
  r1.Dt,
  r1.Stat,
  r1.RecId
FROM ranked r1
  INNER JOIN ranked r2 ON r1.RecId = r2.RecId AND r2.rn = 1
WHERE r1.Stat = 2

ACTUALIZAR después de la actualización de la pregunta

WITH ranked AS (
  SELECT
    *,
    rn = ROW_NUMBER() OVER (PARTITION BY RecId ORDER BY Dt DESC)
  FROM TableA
)
SELECT
  Id,
  Dt,
  Stat,
  RecId
FROM ranked
WHERE Stat = 2 AND rn = 1