A company stores several petabytes of data across multiple AWS accounts and uses AWS Lake Formation to manage its data lake. The data science team needs to securely share selective data from its accounts with the engineering team for analytics. Which solution meets these requirements with the LEAST operational overhead?

Lake Formation tag-based access control (TBAC) is the most efficient solution. It allows you to define permissions based on tags assigned to data catalog resources (databases, tables, columns) and principals (IAM roles/users). This enables fine-grained, cross-account data sharing with minimal overhead, as you apply permissions once to tags rather than individually to each resource or principal. Copying data to a central account increases storage costs and operational complexity. Granting permissions individually via the Grant command for each account is cumbersome and doesn't scale well for petabytes of data across multiple accounts. AWS Data Exchange is designed for commercial data sharing, not internal team sharing, and introduces unnecessary overhead for this use case.