I have a task to build an enterprise solution for 10 sites and 15 material owners. The excel data is roughly 300,000 rows. The process is the 10 sites get a first pass at deciding what to do with material. I have a power app for each site that allows users to make bulk changes but currently I broke the 300k rows down to 10 lists based on site. Can I load 300k to a list what's the best way? Step two is the list is pushed to a new list based on material owner and they use a power app to approve/deny. Current process is power automate would add rows to list based on material owner from all 10 site lists. Third step is once all material has been reviewed it is separated out into batches of 20 rows based on site and material ID group onto an excel sheet and attached to an editable pdf where sites enter signature to allow work to be completed (authorized movement form). How difficult is this to built and what are my best practices for efficiency? I currently do not have premium features like a dataverse but hopefully will have one eventually.