You can leverage two arrays, one to keep the number of fields count, and one to keep the whole record, and the loop over the second array at the `END`:
awk -F, 'NF>a[$NF] {a[$NF]=NF; b[$NF]=$0} END{for (i in b) print b[i]}' file.txt
**Example:**
% cat file.txt
5541,55004,919843,IND
5542,5541,55004,919843,IND
7903,790287,RUSE
7905,7903,790287,RUSE
% awk -F, 'NF>a[$NF] {a[$NF]=NF; b[$NF]=$0} END{for (i in b) print b[i]}' file.txt
5542,5541,55004,919843,IND
7905,7903,790287,RUSE