Reintroduce Tenant/Capacity Switch to Control "Users can create Plan items" Post-GA

During the Preview phase of Fabric Plan items, administrators had access to a dedicated tenant/capacity setting: "Users can create Plan items". With General Availability (GA), this granular administration toggle was removed, enabling the capability broadly.

Business & Governance Impact Plan items require an underlying SQL Database and consume additional Capacity Units (CUs). In enterprise environments, allowing all users to freely create Plan items creates significant operational and financial risks:

• Uncontrolled CU Consumption: Unrestricted creation leads to unexpected spikes in Capacity Unit utilization, impacting high-priority workloads across shared capacities.

• Database Sprawl: Automatic provisioning of underlying SQL DB dependencies without administrative oversight creates governance, compliance, and management overhead.

• Lack of Cost Allocation: Administrators cannot enforce least-privilege access or limit Plan item creation to authorized departments/workspaces.

Proposed Solution Re-introduce the tenant-level and capacity-level governance setting under the Fabric Admin Portal:

1. Tenant-Level Toggle: Allow Fabric Admins to enable/disable Plan item creation globally or restrict it to specific Security Groups.

2. Capacity-Level Override: Allow Capacity Admins to turn off Plan item creation on specific capacities where CU consumption needs to be strictly budgeted or reserved for core analytics pipelines.