Data validation and If statement

Hello Everyone,
I am looking to use data validation with an IF Statement in it. I have seen several other post similar but not this. My company keeps a list of higher end customers, the lower end customers are also recorded but not in a manner that is easy to access. At the end of the month I need to create a report that of all (Higher and Lower) services installed for the month. For the Higher End customers my report can use index and match to auto populate all of the fields, for the lower end I have to fill it out by hand. I have a field that had Data Validation to specify Higher end or Lower. What I am looking to do is when Higher end is selected in that cell, the Customer Field turns in to a drop down list from the Higher end tables. When Lower end is selected, the Customer field allows any value.

This is what I think it should look like in the Data Validation List Source

=if(B5="Higher End",'Higher End Services'!$AO:$AO,ANY)

The part I can't seem to figure is the ANY part. Also "Higher End Services" is a table and the Customers are in Column AO.
Thank you for any help you can provide.

Correct me if I am wrong, but that still only defines the High End list. The trouble I am having is related to the ANY part in my equation. I don't have a list for Lower End, if it is Lower End I need to enter it manually.

I did that and it does work for High_End. However when I select Low End it gives me a data validation error when I type something in.

you are looking like this

JP