Instead of seeing scoped results in searches, lookups, activity timeline, and SOSL, now your users must apply scoping rules to filter records in reports, list views, and SOQL.
Where: This change applies to Lightning Experience in Performance, Unlimited, and Developer editions. Scoping rules are included in Developer editions created after April 2022.
How: Create, edit, or delete scoping rules using the Tooling or Metadata API, or in Salesforce Setup. To apply scope that a scoping rule specifies in SOQL, add USING SCOPE scopingRule.
Scoping Rules Apply Only to SOQL, Reports, and List Views (salesforce.com)