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To determine the employee with the maximum sales and generate a comma-separated list of those employees, use the MAX function to find the highest sales value. Then, apply the FILTER function by selecting the range and comparing it to the maximum value obtained. For a comma-separated list of employees, utilize the TEXTJOIN function; set the delimiter to ", " and ignore empty values. This combination allows you to display a concise list of employees with maximum sales. For instance, entering a sales figure of 90 retrieves multiple employees, whereas entering 99 yields a single employee.