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Mellissa Coats has a really nice summary here if you want to read more: 5 Tips for Separating Power BI Datasets and Reports — Coates Data Strategies

Here are some other good references on this topic:

Split up an existing Power BI report into a Golden Dataset and a thin report (thebiccountant.com)

Convert a Power BI Desktop report from Import to Live Query – Rui Romano Blog – A place to share my thoughts (wordpress.com)

Converting a Power BI Desktop File from Import to Live Query | Data and Analytics with Dustin Ryan (sqldusty.com)

Splitting a Power BI (PBIX) File into a Dataset and Lean Report File – YouTube by
Havens Consulting

Doing Power BI the Right Way: 7. Planning for separation – data models and reports | Paul Turley’s SQL Server BI Blog by Paul Turley