The issue with this formula is that it'll only show rows where the Assignment = Assignee and the ticket status = Active.
Which means tickets like 1167610 will Not show on the report.
You said in your reply yesterday that :
1167610, AntonJ83 or Jaro Antonio does have an active assignment, but it is showing ATG-Database instead. This ticket should be on the report.
Why should this be on the report when the Assignment and the Assignee fields are clearly not the same?
-Abhilash