Hi @gikido ,
Operationally, the main limitation in SharePoint is the non-Delegable nature of the Search or in functions (it will not perform a server-side query looking for instances of a string anywhere inside another string - it will however perform StartsWith or equals). Depending on your needs, this can generally be easily worked around with pre-filtering (and doing the search client-side). Large lists (over 100k or so) also start to slow down a bit, so it is not something you would probably use for large enterprise apps.
Of course, the cost is a consideration as SharePoint can be used Out of the Box, whereas Dataverse requires a premium licence for all users. The SharePoint interface itself can be a very valuable user query tool which you can also build Integrated Power Apps on to replace the standard menu.
I am a SharePoint user and have not found anything in the last six years across multiple customers I could not do on it, however the apps were in the main "custom" apps to perform a specific purpose.
This video from Shane Young is also probably useful viewing.
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