You can connect a SharePoint list to a Dataverse environment using Virtual Tables without any code. However, there are two key things missing from the documentation when it comes to transporting this table via a solution. If the ID on the target environment's SharePoint List is different, you will get an error. You need to create different lists for different SharePoint sites. After importing the solution, you need to update it to point to the correct SharePoint site. You also need to update the SharePoint List ID, which can only be done using the classic solution experience. The workaround creates an unmanaged layer on the target environment, but it seems to be the only way to transport a solution with Virtual Tables pointing to a SharePoint List.
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