I concur with other comments, the database design is questionable from several angles.

As far as auto-numbering key values for the names, I feel this business rule might be...

No need for CREATE TABLE since there are SELECT INTO statements

Try this:
SELECT UserAccount, AccountType, BillingAccountKey, BillingCode, [Rank]
FROM
(
    SELECT
        UserAccount =...

These are all great recommendations.  Excel is tough, users can type whatever they want and this can be difficult...