The documented limitation of Tableau Next Incremental Refresh for accelerated external connections is that it does not process deleted records. Salesforce states that an incremental refresh updates cached data with records that have been added or changed since the previous refresh, but deleted source data is not updated in the cache.
Consequently, options B and C are incorrect. Inserts are specifically part of incremental processing, as are updates to existing records. The limitation applies only to deletions.
This matters architecturally when data freshness requirements include removal of records. If the external source deletes a transaction, customer, product, or other row, repeated incremental refreshes can leave the old cached representation present. A Full Refresh is required to reconcile the cache completely because full refresh deletes the existing cached dataset and replaces it with a fresh source dataset.
Consultants should therefore choose refresh mode based on more than refresh frequency. Incremental refresh is efficient and can run frequently, but Full Refresh is required when complete source-state reconciliation, including deletions, is a business requirement.
References/Topics: Data Setup - > Data Acceleration - > Incremental Refresh - > Full Refresh - > Deleted-Record Handling.
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