Power-Fx
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[Tabular Connectors]: import N:1 as tabular
For CDP, Power Apps imports N:1 fields as scalars, not relationships.
Power Fx code should do that too to be consistent with Power Apps.
So this should work against a Salesforce table:
Filter(Opportunities, StartsWith(ThisRecord.OwnerId, "your_user_id_here"))
Where OwnerId is a N:1 lookup field. Because OnwerId is imported as a scalar (string) value and not a record.
This is different than Dataverse, where N:1 gets imported as a record.