=Table.Buffer(Source)

let
    Source = Table.FromRecords({
        [ID = 1, Status = "Active"],
        [ID = 2, Status = "Inactive"],
        [ID = 3, Status = "Active"]
    }),
    Buffered = Table.Buffer(Source),
    Active = Table.SelectRows(Buffered, each [Status] = "Active"),
    Inactive = Table.SelectRows(Buffered, each [Status] = "Inactive")
in
    {Active, Inactive}

let
    LargeTable = Excel.CurrentWorkbook(){[Name="Sales"]}[Content],
    BufferedLarge = Table.Buffer(LargeTable),
    Join1 = Table.NestedJoin(Orders, "ProductID", BufferedLarge, "ID", "Product"),
    Join2 = Table.NestedJoin(Returns, "ProductID", BufferedLarge, "ID", "Product")
in
    {Join1, Join2}