Fabric - Direct Lake vs Direct Query

Thanks for your inputs. As you indicated, perhaps the best way to understand the differences in performance would be test things out. The key thing I'm trying to determine is the choice between the following 3

If I have raw data in delta parquet format but need to do some transformations to it before using in the data model then which of these approaches is better, at least for not so large datasets. 

OPTION 1: Use Dataflow to transform the data and load as delta tables and use in direct lake mode in PBI.
OPTION 2: Define views based on the delta tables and import them into the PBI data model.

OPTION 3: Define views and use them directly in the PBI model (direct query).  

In option 1, time is spent in transforming, in option 2 time is spent in processing the model.  In option 3, there is no additional processing time but most likely individual queries are slower as it's direct query and not direct lake.  

I will test these options out and post my findings.