Explanation

Box 1: The Viewer role to the workspace
The Viewer role gives a read-only experience to its users. They can view dashboards, reports, or workbooks in the workspace, but can't browse the datasets or dataflows. Use the Viewer role wherever you would previously use a classic workspace set to "Members can only view Power BI content".

Box 2: Build
The analysts must be able to build new reports from the dataset that contains the profit and loss data.
Scenario: The reports must be made available to the board from powerbi.com.
The analysts responsible for each business unit must see all the data the board sees, except the profit and loss data, which must be restricted to only their business unit's data. The analysts must be able to build new reports from the dataset that contains the profit and loss data, but any reports that the analysts build must not be included in the quarterly reports for the board. The analysts must not be able to share the quarterly reports with anyone.
Reference:
https://www.nickyvv.com/2019/08/the-new-power-bi-workspace-viewer-role-explained.html

Reference:
https://docs.microsoft.com/en-us/power-bi/transform-model/desktop-relationships-understand

Disable Power Query load.
Power Query queries that are intended support data integration with other queries should not be loaded to the model. To avoid loading the query to the model, take care to ensure that you disable query load in these instances.
Reference:
https://docs.microsoft.com/en-us/power-bi/guidance/import-modeling-data-reduction#disable-power-query- query-load