I recently did a write-up, clarifying my thoughts regarding the differences and similiarities between user to user delegation and (user) authorization. Reproduced below translated from Danish:

Authorization system

Service principals (users/groups/service accounts) are assigned permissions on resources, often grouped in roles.

The ability to manage permissions can be a permission. There is often a hierarchy in resources where permissions are inherited.

Known examples

Access Control Lists on File System

Aspect Description
Hierarchy The root of the file system over the folders/files it contains recursively
Permissions For example “Read” or “Full control”
Roles Not modeled as the amount of different permissions is low

ACL

Sharepoint folders

Aspect Description
Hierarchy The site’s root over the folders/files it contains recursively
Permissions For example “Design” or “Restricted View”
Roles Not modeled as the amount of different permissions is low

SharePoint

IAM on Azure resources

Aspect Description
Hierarchy Management group over subscription to the resource group and the individual resources
Permissions For example “Microsoft.Storage/storageAccounts/read” or “Microsoft.DataProtection/backupVaults/read”
Roles “Owner”, “DNS Zone Contributor”

Azure

https://docs.microsoft.com/en-us/azure/role-based-access-control/built-in-roles

Delegation system

Given a set of permissions assigned to a principal (delegator) for a set of resources, a delegation system enables the principal to pass these permissions on to other principals (delegatee), with a number of limitations laid down

  • bounded by static, high-level scope “read only” “only basic functionality”
  • delimited on low-level dynamic data “field xyz data”, “account number 123” etc.

The delegation system might gather up delegations given to a delegatee from multiple delegators to offer a composite view of all data the delegatee is allowed to access. Or it might offer per-delegator impersonated token issuance, similar to OAuth 2.0 (which itself is a delegation system, where the delegatee principal is an application, not a person).

Known examples:

Danish SKAT TastSelv access to others

Aspect Description
Delegate CPR via NemId/MitId
Delegatee CVR or CPR
Boundary Static scope

SKAT

OAuth 2.0

Aspect Description
Delegate Resource Owner
Delegatee Client application
Boundary Scopes, can be static or dynamic

https://www.rfc-editor.org/rfc/rfc6749