From ChatGPT (with a few my corrections):
The above is slightly incomplete. In addition to smart-blocking apps (EXE, DLL, MSI files, drivers), SAC is also a non-smart blocker of some LOLBins and some file types downloaded from the Internet (such as scripts, shortcuts, some scriptlets, disk images, etc.).
SAC is very comprehensive in blocking DLLs (can block also DLL hijacking). However, this feature is a main source of blocks when gaming.
SAC is based on WDAC, but scripts restrictions are different from standard enforcement (Constrained Language mode is not enforced in PowerShell).