If it's a one-time transfer you're after, I would just Excel export and import: it isn't worth taking the time to try to build something in PowerAutomate for it.
If you're looking for ongoing synchronization, you will need to make a lot of considerations including how you handle Creates, Updates, and Deletes when they happen in each system: what do you sync and when and under which conditions? Make sure you've taken the time to map all that out before you even begin to think about a technical design.
At that point, you can start to build out your solution. PA will probably do the job well, given its excellent trigger flexibility and baked-in SharePoint and Dataverse connectors. Decide your trigger (scheduled or event-based) decide your filtering and logic, then write your Flow.
Lastly, a word of warning if you try to operate this at scale: SharePoint Online is not well-optimized for bulk importing. It has baked-in throttling controls which drop down on you like a lead weight if:
- you aren't appropriately decorating your CSOM call headers and
- you are hitting the API too many times in too short a period
This matters to you because PowerAutomate's connectors probably (not sure, just guessing here) do not contain the aforementioned decorators so if your volume ever gets high (there is no definitive number for this, but it could be as low as a few thousand transactions in an hour) SharePoint may lock you out temporarily for exceeding its throttle controls. This would result in unexpected failures when your job tries to keep writing to SP, but has been locked out. So, before you go down this road, make sure you know what your expected traffic level is and have plans for how you will gracefully handle failures if there's any chance you'll hit them.
