Can't export to Power BI Desktop format
Besides large dataset storage, you can consider other limitations about download .pbix file:
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This feature won't work with reports and the built-in downloadable samples originally created in the Power BI service, unless the report was created through the quick create experience.
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Reports created in the Power BI service must be saved before they can be downloaded.
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If your administrator has turned off the ability to download data, this feature won't be visible in the Power BI service.
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Datasets with incremental refresh can't be downloaded to a PBIX file.
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Datasets enabled for large models and the reports created from these datasets can't be downloaded to a PBIX file.
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Downloading a PBIX file after deployment isn't supported as part of the deployment pipeline (ALM).
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Usage metric reports can't be downloaded to a PBIX file.
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Datasets modified by using the XMLA endpoint can't be downloaded to a PBIX file.
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If you create a Power BI report based on a dataset in one workspace and publish to a different workspace, you and your users won't be able to download it. The download feature is not supported in this scenario.
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You can only download the original report. You can't download a copy of a report.
In addition, there is a simliar issue that has been confirmed internal(ICM: 272945503) and the ETA is the end of Jan.
Best Regards,
Community Support Team _ Yingjie Li