Claims: "i:0#.f|membership|" & Lower(ComboBoxName.Selected.Mail),
Department: "",
DisplayName: ComboBoxName.Selected.DisplayName,
Email: ComboBoxName.Selected.Mail,
JobTitle: "",
Picture: ""
}

// Combo box Items (full tenant)
Office365Users.SearchUserV2(
{ searchTerm: Self.SearchText, isSearchTermRequired: false, top: 999 }
).value
// Combo box DefaultSelectedItems
If(
Parent.Mode = FormMode.New,
Blank(),
ThisItem.PermitOwner
)
// Data card Update
{
'@odata.type': "#Microsoft.Azure.Connectors.SharePoint.SPListExpandedUser",
Claims: "i:0#.f|membership|" & Lower(DataCardValue_PermitOwner.Selected.Mail),
Department: "",
DisplayName: DataCardValue_PermitOwner.Selected.DisplayName,
Email: DataCardValue_PermitOwner.Selected.Mail,
JobTitle: "",
Picture: ""
}