Hi,
No setup toggle exists for either of these, both are hardcoded standard behavior.
Last Direct Cost auto-update: happens during purchase posting, no way to turn it off via configuration.
PO line price defaulting from Last Direct Cost: happens when no price list applies, also hardcoded fallback.
Without an extension, you can't stop either. If you want to block it, you'd need a small AL customization. An event subscriber on the Direct Unit Cost validation (or on posting) to skip/reset the value.
If you found this helpful, please verify the answer so that it can benefit others as well.
Best Regards,
Ahmad Subhani
Business Central Consultant
Website - https://ahmad365.com/