Tableau Next row-level security should be implemented through Data 360 governance policies, making B correct. Salesforce explicitly states that for Data 360 DLOs and DMOs, record-level security is defined through Data 360 policies. Tableau Next dashboards and visualizations built on those objects then inherit the enforced data visibility.
For example, the account dataset can include an attribute identifying the responsible territory or regional manager. A Data Governance access policy can evaluate the current user's relevant attributes and restrict returned records accordingly. Because security is enforced below the semantic and visualization layers, the same rules consistently protect dashboards, metrics, Tableau Agent queries, and other downstream consumers.
Option A describes the traditional Tableau USERNAME() pattern, but current Tableau Next guidance explicitly states that native user functions such as USERNAME() aren't the preferred/current RLS implementation for this architecture. Option C creates serious scalability, maintenance, and consistency problems and violates centralized governance principles.
The architectural rule is: define security as close to the governed data layer as possible so every downstream analytical experience inherits the same policy.
References/Topics: Data Setup - > Data 360 Governance - > Row-Level Security - > Access Policies - > Data Object Security.
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