Correct me if i'm wrong, but do you mean last row entered into a table?
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SELECT MAX(MySequentialIndexColumn) from [MyTable]
works based on the premise that MySequentialIndexColumn is an IDENTITY column continuously incremented with each addition to the table. Therefore, the highest value of the column should be the latest entry.
Here's my advice:
If it is important to know when a row was added to a table the time/date of insertion should be listed as a field. With the addition of a time/date field, you will be able to query your table based on the exact time rows were entered.