@Pstork1 - Thanks - that's true and valid point you make about the documentation.
In my mind, I believe that the omission of Power Apps in the documentation is an error. From what I see, the limitations of the Excel business connector that are documented apply equally to Power Apps. For example, operations that filter records by more than one column (e.g., calling filter with multiple conditions separated by a comma), and similar functions, such as search return the same error message that only one column is supported. Also, if we attempt to call SortByColumns in Power Apps by more than one column, Power Apps returns an error about it not being able to sort by more than one column, which correlates to the connector limitation that is specified in the documentation.
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To expand more on the 'With' pattern that I posted (with the green Excel for business connector), the Excel online business connector is delegable (with simple operators, that exclude searching against multiple columns).
With a test spreadsheet that I added with 40k rows, I can filter records that contain the city Chicago. This is a delegable expression, and the results include records that are interspersed throughout this 40k resultset. The records in the spreadsheet are sequential, and the PropertyID value correlates to the Excel row number.

On the premise that the Excel connector can only filter by a single column, the only way that Power Apps can execute a query that filters by multiple columns, is to execute the query locally in a non-delegable way. This would explain why the Power Apps shows a delegation warning when we issue a filter condition that combines multiple columns with the 'And' (ie the &&) operator.

With my test data, the And operator fails to the retrieve an expected record (record 5433) by postcode and city, which is expected because the formula displays a delegation warning.
By using the 'With' pattern, there is no delegation warning and the output returns the target record.

@verbani I've not tested this with the blue OneDrive for business connector (because it has traditionally not been delegable), but I'd be interested to see whether you can filter records with multiple columns in a delegable way with your setup.