Perhaps Dataverse will eventually supplant SharePoint Lists in the PowerApps environment. Right now, that's an open question, IMO. SharePoint is quicker and easier to implement, and perhaps less expensive to operate.
Read this LinkedIn post and responses. Disclaimer. I participated in that thread. Reading between the lines, I sense that MS is wondering why their new sliced bread isn't being gobbled up all over the place as people don't give up existing applications built on SharePoint lists.
Think of Dataverse as an alternative to other remotely hosted data storage locations: SQL Server, SQL Azure, MySQL, Postgres, Oracle, and so on. It is in that same realm. It does not "synch" with an Access BE in the sense that there would be no separate ACE database. Only Dataverse tables. You would migrate your data into Dataverse "tables" and relink the Access FE to them, just as you would any of the other data storage locations just mentioned.
Actually, I think obscuring that fact is one of the disservices MS and others have done in trying to sell Dataverse to Access developers. I am thinking of one popular YouTube video in particular which implies that.
Otherwise, I 100% concur with the ideas expressed.