Yeah, all the above, but: …
Regarding the mapping to CDS, it has some value but it would be better that the powerplatform creates an accessible solution to hook up to display names used in solutions. All the mapping does is convert logical names to display names but those are generally also altered in solutions.
Another weird thing about dataflows. You basically have to create them in the powerbi service, but you can only create reports from them in the desktop? You can’t really make them in power bi desktop because you will need to copy all the queries still manually to the service. Makes absolutely zero sense.
And one more annoyance … it’s quite slow to setup, so would still recommend to still create everything in desktop and then copy/paste into the dataflow in the service. Just done a few larger ones (48 entities) on a premium capacity tennant … get used to wait for each change of a query step. Also the validations of the query steps could push the limits of your patience as sometimes, they only pop-up much later (or sometimes they are already resolved but they just stay there as they weren’t picked up on change).
But the concept is really good to enable self-service reporting at enterprise level.
PS: also … don’t use hashtags in query names. Unlike in desktop, it breaks the solution.