To standardize the way that permissions work, users with the View All or Modify All permission can now access records that a restriction rule applies to. The View All or Modify All permissions now work just like the Modify All Data and View All Data permissions. Restriction rules no longer block access to records for users assigned View All or Modify All for an object.
Where: Restriction rules are available in Lightning Experience in Enterprise, Performance, Unlimited, and Developer editions.
How: Find the View All or Modify All permissions in Object Permissions in Permission Sets.