Exclude Entitlements from Custom Object if No R-Account

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When the user does not have an R‑Account

Display all entitlements, except those explicitly listed in the custom object exclusion list.

In other words, show everything by default, but hide any entitlements flagged in the custom object.

In the pop‑up box:

Show R‑Account options only when the user has an R‑Account, and the “has‑R‑Account” condition is met.

If the user does not have an R‑Account, the pop‑up should not display any R‑Account-specific entitlements.
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This is can achieve using Quicklink - population.

CN=Account Operators,CN=Builtin,DC=YYY,DC=COM CN=Remote Desktop Users,CN=Builtin,DC=YYY,DC=COM

You can’t do this OOTB, you need to most likely write a plugin for that.