VBA vs PowerQuery

So I have some instances of the following in my workbook:

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it works just fine so I dont need to fix it however I just recently started using powerquery and M language and such... So in that aspect of excel I am still very much a beginner so I am not entirely sure yet what I can and cant do with it.

so what I would like to know is, am I doing this in the most efficient way or is there a better way to do it in powerquery.... I know I could also do it with formulas in cells but I discounted that idea a long time ago in favor of doing it in VBA and treat it like a SQL query, but at that point I only knew of those 2 options.

If it makes any difference at all I can get the file Im referencing in my code in .csv, .sql and .yaml


Thanks

ah sorry, basically all that is happening in that code is I am looking up a given number, and when it finds that number in a seperate file, which is very large, it spits out the name that goes with that number

honestly its kindof a vba version of index(match) or vlookup