Chris Webb uses dynamic M parameters:
My favourite – and it seems many other people’s favourite – new feature in the February 2022 Power BI Desktop release is support for more datasources (including SQL Server, Azure SQL DB and Synapse) with dynamic M parameters. In my opinion dynamic M parameters are extremely important for anyone planning to use DirectQuery: they give you a lot more control over the SQL that is generated by Power BI and therefore give you a lot more control over query performance.
Teo Lachev has already stolen my thunder and blogged about how the new functionality allows you to use a TSQL stored procedure as the source of a table in DirectQuery mode. In this post I’m going to show you something very similar – but instead of using a stored procedure, I’m going to show a simple example of how to use a TSQL table-valued function, which I think has a slight advantage in terms of ease-of-use.
Leaving aside thoughts on table-valued functions in general, dynamic M parameters looks like a really nice feature and as Chris notes, it also works for things like stored procedures.