Not sure if I made my point in the title, I'll try to explain it a little better.
Let's say I have a role called Reseller. I have two resellers in my org: Reseller A and Reseller B. Now, I want Reseller A to be able to see a record only if such record has the field "Reseller" set to "A" or "No reseller". Same thing with Reseller B.
Can this be achieved with roles and permission sets?