I think we need to have a discussion about how your data is stored in the table, as it doesn't follow the normal conventions of MS Access. It is probably worth discussing the pros and cons before proceeding..
We do not understand why you want to display some rows differently from others. If they contain different data, then the table is not correct and should be probably two tables.
Can you explain to us in words what is different about the last record. Is it ALWAYS the last record of the file? Is it the last record of a set? Is it the third record of a set? In a properly designed table one record is not different from the others or more important. They are all the same. You can group them and sort them but picking ONE of them out of a set for special processing is not normal.