Here's a data step approach, the proc sort will not be necessary if your data is already sorted.
data have;
input UserId Order Status :$11.;
datalines;
1 1 completed
1 2 completed
1 3 incompleted
2 1 incompleted
2 2 incompleted
;
run;
proc sort data=have;
by userid order;
run;
data want (keep=userid);
set have;
by userid;
if first.userid then num_complete=0;
num_complete+(status='completed');
if last.userid and num_complete=0 then output;
run;