Chris Webb does a refresh and tracks the damage done:
Some time ago I wrote a post about how optimising for CPU Time is almost as important as optimising for Duration in Power BI, especially if you’re working with Power BI Premium Gen2. This is fairly straightforward if you’re optimising DAX queries or optimising Analysis Services engine-related activity for refreshes. But what about Power Query-related activity? You may have a small dataset but if you’re doing a lot of complex transformations in Power Query that could end up using a lot of CPU, even once the CPU smoothing for background activity that happens with Premium Gen2 has happened. How can you measure how expensive your Power Query queries are in terms of CPU? In this post I’ll show you how.
Read on to see how you can see how much CPU is required to do that dataset refresh.