Power Quary function "SharePoint.files" output is different in Excel and Power BI

When using the Power Quary function "SharePoint.files" in Excel and Power BI,
Although the specified statements were the same, the number of outputs was different.
The number of outputs in Excel is about 40,000, and the number in PBI is much higher.
Is this a limit on the number of data by design?

The Excel version is using Excel 2016.