@hjaf / @mdevaney
I understand that this post is from 2020; however, it appears that delegation has not changed in these past years either so I fear your test and thoughts are still valid.
I too would like to know how reliable is the Data row limit setting? As a test I created a SharePoint list called "MainSharePointList" and added 15 items to it. This list also has a lookup column for a separate topic, but for this test I added a simple number column called "Flag" and set odd rows to 2 and even rows to 1.
**EDIT: My following test, tests the delegation utilizing a Listbox; however, it appears that delegation will work with a Gallery and a DataTable but does not work with the Listbox, Dropdown box, or the Combobox. I understand the Combobox because the Search function is not a delegate function, but why the same data source performs differently in the Listbox and Dropdown box, I did not see those mentioned specifically in the Microsoft documentation.

I added a Listbox to a blank Canvas PowerApp and set the File > Settings > General > Data row limit to 5

For the Listbox's Items property, I filter the MainSharePoint list on the Flag of 1, expecting to get Main Items 2,4,6,8,10,12, and 14; however, I only get back the first 5 items.

This very basic test seems to show that SharePoint is a 'server-based connection where delegation is not supported' meaning that, no matter what function you use, you will always be limited to the Data row limit you set?
That would be quite the bummer dude.. Quite the bummer indeed.