Hi @amoshe2 ,
Do you want to filter a dropdown based on the content of another dropdown?
I have made a test for your reference.
1. Here is my SharePoint List.

2. Select the Drop Down Control and apply the following formula on it Items property as:
Choices([@DropDownTest].D1)
3. Select another Drop Down Control and apply the following formula on it Items property as:
Switch(Dropdown1.Selected.Value,
"REVENUE1",Filter(Choices([@DropDownTest].D2),Value<>"C_BOM1"),
"REVENUE2",Filter(Choices([@DropDownTest].D2),Value<>"C_BOM2"),
"REVENUE3",Filter(Choices([@DropDownTest].D2),Value<>"C_BOM3"),
"REVENUE4",Filter(Choices([@DropDownTest].D2),Value<>"C_BOM4"),
Choices([@DropDownTest].D2)
)
Result:

Best Regards,
Charlie Choi