@jjacquet
Delegation and Record Limit are two different things.
No function in PowerApps will ever return more than the record limit of the app.
Criteria used in filters, lookups, etc. is what is subject to delegation. It is either delegable to the datasource or not.
However, that function will still never return more than the record limit.
GroupBy, AddColumns, ShowColumns, RemoveColumns, Distinct, Index, Shuffle, Sort, SortByColumns, Ungroup, etc. are all functions that never delegate (because there is no criteria to delegate), so they are always restricted to the same record limits as all the other functions.