VLOOKUP function is mostly underrated and assumed that it cannot return multiple items.

The only trick is to use row numbers as lookup values…VLOOKUP can loop through numbers one at a time and return corresponding values.

=VLOOKUP( SMALL(IF(Customers[Sales]>=LARGE(Customers[Sales],$E$3),ROW(Customers[Sales]),""),ROW(A1)),
     CHOOSE({1,2},ROW(Customers[Sales]),Customers[[ Name]]),
        2,FALSE)

Steps:

IF(Customers[Sales]>=LARGE(Customers[Sales],$E$3),ROW(Customers[Sales]),””) return rows where the sales value is greater or equal the 3rd Largest Value

⭐ SMALL functions help loop through the returned row numbers one by one starting from the largest

CHOOSE({1,2},ROW(Customers[Sales]),Customers[[ Name]]) Since your lookup value is a row number, use CHOOSE function to return a 2 column table: Column 1 row numbers , Column 2 customer names

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