This can be done if owner and secondary owner are in two separate columns. For that, you need to edit your data in excel like-
Step 1: Create two sheets in excel named them owner and secondary owner.
Step 2: In owner sheet put account name, dt, owner and revenue fields.
Step 3: In secondary owner sheet put account name, dt, secondary owner and revenue fields.
Step 4: Now import this excel file in Tableau and join the two sheets using union option.
Step 5: So now go to your Tableau sheet and just double click the owner which is present in dimension.
Step 6: Then drag the revenue field from the measure.
Now you will see the desired result in the Tableau desktop.
To learn more about data calculation in Tableau check tableau certification.