I would use the row_number() window function:
SELECT
guaccountid,
guorderid,
enddate
FROM (
SELECT
guaccountid,
guorderid,
enddate,
row_number() over (
partition by guaccountid
order by to_timestamp(enddate, 'YYYY-MM-DD"T"HH24:MI:SS') desc
) r
FROM ord_entitlement
WHERE guaccountid = '15031021282118408'
AND substr(enddate, 1, 4) != '9999'
) src
WHERE r = 1;
This would return:
| guaccountid | guorderid | enddate |
|-------------------|-------------------|--------------------|
| 15031021282118408 | 15031708485830901 | 2015-04-16T08:42:1 |
If you remove guaccountid = '15031021282118408' from the where clause you would get the latest record for any guaccountid.
Sample SQL Fiddle