Power BI access to external Azure Data Lake gen2

I'm attempting to connect a Power BI pro desktop owned and Licensed by Company A to an Azure Datalake V2 owned and managed by Company B.

I've seen the restictions on doing this as a dataflow: (where clearly we can't do this as  "The storage account must be created in the same AAD tenant as your Power BI tenant." is not true when they are in different compnanies....)

But I can't see any documentation for doing this as a simple data load.

I can allocate the AAD user in Comany A as an external user to the requried folder in the data lake but I can't get Power BI  to connect to it. When we're doing a direct data load from the external data source are we bound by the same restrictions as the dataflow or should it work?

https://docs.microsoft.com/en-us/power-bi/transform-model/service-dataflows-connect-azure-data-lake-storage-gen2

Prepare your Azure Data Lake Storage Gen2 for Power BI

Before you can configure Power BI with an Azure Data Lake Storage Gen2 account, you must create and configure a storage account. Let's take a look at the requirements for Power BI:

1. You must be the owner of the ADLS storage account. This needs to be assigned at a resource level, not inehrited from subscription level.
2. The storage account must be created in the same AAD tenant as your Power BI tenant.
3. The storage account must be created in the same region as your Power BI tenant. To determine where you Power BI tenant is located, see where is my Power BI tenant located.
4. The storage account must have the Hierarchical Name Space feature enabled.