Hugo Queiroz provides an overview of data virtualization options in SQL Server 2022:
SQL Server 2022 now supports CSV, Parquet, and Deltafiles stored on Azure Storage Account v2, Azure Data Lake Storage Gen2, or any simple storage service (S3)–compliant object storage—the last as an on-premises offering or in the cloud. Finally, SQL Server 2022 can now use
Create External Table as Select(CETAS), together with commands likeOPENROWSET,Create External Table(CET), and all the new T-SQL enhancements. SQL Server 2022 is a powerful data hub.
The post doesn’t get too deep into the topic, though a search here will find you links to articles with concrete examples.