We have a few large assemblies, and exporting the BOM report is failing because the Project BOM item count is more than (142,800) and the current maximum allowed limit for export is (100,000). As per my understanding, the no of rows limit in the report depends on the maximum number of rows in Excel (in excel, the maximum number of rows are 1,048,576 rows by 16,384 columns) as in the link below. Excel specifications and limits (microsoft.com) https://support.microsoft.com/en-us/office/excel-specifications-and-limits-1672b34d-7043-467e-8e27-269d656771c3
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