Currently, my observation is that the D365FO filter experience defaults to either “contains” or “begins with” when users click a grid column header.

If users have previously used the D365FO filter experience, it defaults to the last selected filter option.

As a result, users may unintentionally filter using “contains” or “begins with” even when they only want to filter for specific values. This can negatively impact performance, because these filter options are less efficient for SQL Server queries.

My suggestion is to always default the D365FO filter experience to “is exactly” when users click a grid column header.