Hi Denzo19913,
D365 'Share' operration would override security roles more privileges while cannot assign higher security levels to Business unit or Organization. Which records can be shared depends on the access level of the permission defined in your security role.
The owner of a record or a person who has the Share privilege on a record can share a record with other users or teams. Sharing can add Read, Write, Delete, Append, Assign, and Share privileges for specific records. Docs Guide as following url:
[View:https://docs.microsoft.com/en-us/power-platform/admin/security-roles-privileges#overriding-security-roles:750:50]
Report Sharing screenshot in CE:

Please no hesitate to contact us if you have any other questions. Thanks.
Regards
Johnny