group_by() summarize() dplyr.
library(dplyr)
df <- data.frame(owner = c("A", "A", "B", "B", "C"),
user = c("B", "C", "V", "D", "A"),
stringsAsFactors = FALSE
)
out <- group_by(df, owner) %>% summarize(output = list(user))
left_join(df, out, by = c("user" = "owner"))