The Power BI Desktop what-if parameter is a feature that creates a disconnected table.
The following image is the model diagram of the Adventure Works sales analysis data model.
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At the same time, the Year table filter propagates to further filter the Sales table, resulting in just the one sales row that is for products assigned to category Cat-A and that was ordered in year CY2018.
For import tables, table expansion is done in the query engine; for DirectQuery tables it's done in the native query that's sent to the source database as long as the Assume referential integrity property isn't enabled.
For example, when sales target facts are stored at product category level and the product dimension table is stored at product level.
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