Hello,
I'm building a Power Apps that uses a SP List as database (because it's a free connector).
Initially, the data should come from an SQL database to feed the SP List.
I'm planning on doing this like below:
1 - Using Power BI, I create a DATASET that does the ETL from the SQL and schedule it to refresh daily.
2 - Then with power automate I get the clean data from the DATASET and update it in the SP List.
3 - The Power App connects to the SP List and users can view data and also modify some fields of the records.

I was wondering whats the best way to accomplish the second step and breaking it into more details, I want to:
2.1 Get updated data from DATASET.
2.2 Get items from SP List.
2.3 Compare each record from DATASET and SP List.
2.4 Update records that has been changed in the DATASET.
2.5 If record doesn't exist, create record.
The critical part it's 2.2, because loops in power automate are very slow. So I was thinking about doing it with office scripts in excel, that can handle loops much better.
Does anyone think of a better way of doing this comparison or also a better way to archtecture this "pipeline".
Thanks!