If a report has multiple fields set to Query at Runtime , in addition to filtering where Active/Inactive = Active, the report results will return both active and inactive items. If only one Query at Runtime option is used, the Active/Inactive filter is respected.
Creating a listing report with a search filter using basic conditions such as "(Owner in ( Query At Runtime ) or Project in ( Query At Runtime )) and Active/Inactive = Active" will result in an "Incorrect syntax near ')'.Statement(s) could not be prepared." error when a value is not selected for the first field and a value is selected for the second field during query at runtime.