You will have to worry about delegation and also the maximum number of items a gallery will 'grab' from a data source.
Delegation issues will start to happen at 500 entries however this can be canged to 2000 in the app settings. This is as high as the limit can go. Once you are past this you will have to get creative.
Maximum number of items a gallery will request from a data source is 100 (i believe this is the same as the number of items a SPList shows per page by default). This cannot be changed but there is a work around for it. If you first grab a collection and save it locally then you can get all the items you need AND avoid delegation. For example:
You have a SPList of 5000 entries
You do -> ClearCollect(LocalCopyOfList, Filter(SPList, Name = User().FullName))
Lets say this gets you down to 350 rows for that user. You can now display all of these rows in a gallery like:
Gallery.Items -> LocalCopyOfList
or
Gallery.Items -> Filter(LocalCopyOfList, isComplete = false) (this would further filter the local list and then display it in the gallery.)
Hope this wasn't too confusing! 😅