Entity Relationships: To allow a Bill of Materials (BOM) to include subcomponents, you must define a 1:N (One-to-Many) or N:N (Many-to-Many) relationship. This allows individual BOM records to be associated with multiple subcomponent records within Dataverse.

Entity Auditing: Microsoft Dataverse auditing is specifically designed to track record changes. It logs the date and time of the change and the identity of the user who performed the action. While "Change Tracking" allows external applications to pull incremental data changes, only "Auditing" provides the historical "who and when" reporting required by the scenario.

Microsoft Documentation: Create and edit 1:N (one-to-many) or N:1 (many-to-one) table relationships, Dataverse Table Relationships section.

Microsoft Documentation: Manage Dataverse auditing, "Enable auditing for an environment" and "Enable auditing for a table" sections.

Microsoft Documentation: Use change tracking to synchronize data with external systems (Distinguishing Change Tracking from Auditing).

Microsoft Power Platform Fundamentals (PL-900/PL-200/PL-400): Module: Work with Tables and Data in Dataverse, Section: "Audit and Compliance."