Azure Role Assignment has Owner role assigned, this can lead to privilege escalation if an adversary takes over the principal(user, group, or service principal).
In Azure Console -
In Terraform -
References:
https://learn.microsoft.com/en-us/azure/role-based-access-control/built-in-roles
https://registry.terraform.io/providers/hashicorp/azurerm/latest/docs/resources/role_assignment