Angela Henry puts together a list:
If we are using enterprise-wide datasets, we don’t want Power BI datasets owned by individuals; we want them to be owned by a Service Principle so they aren’t relying on specific individuals when things go sideways (and because we all want to go on vacation at some point). However, it’s not always clear on what credentials will actually be used for our data sources in our datasets when using a Service Principle. In a previous post, I talked about how to set up a service principle to take over a dataset when using data gateways, but one of the pre-requisites I listed was that your data sources needed to be configured with appropriate credentials. That’s where this post comes in.
You essentially have three options for data source credentials, depending on your data source type.
Click through for that list of three options, as well as the trade-offs inherent in each.