We've been able to setup a Foreign Catalog using the following documentation:
https://learn.microsoft.com/en-us/azure/databricks/query-federation/sql-server

However the tables that have RLS using a Security Policy appear empty. I imagine that this solution is not able to use the Functions and respective Security Policy?
I can confirm that once disabling the Security Policy I was able to see the relevant data in the table.

The Security Policy is setup using SUSER_NAME().