Tableau Next applies a deterministic precedence model for conditional formatting. When multiple conditions overlap, Tableau Next attempts to combine their formatting. When the formatting definitions actually conflict-for example, two matching rules specify incompatible formatting for the same property-the most recently created rule takes precedence. Therefore, B precisely matches documented Tableau Next behavior.
The conditions are not discarded simply because they overlap, so A is incorrect. Likewise, Tableau Next does not give permanent precedence to the earliest rule, making C incorrect.
This behavior is important when designing KPI text components or executive dashboards containing several threshold-based rules. Rule ordering can materially affect what users see when a measure simultaneously satisfies multiple business conditions. Consultants should therefore inspect overlapping ranges and understand which formatting attributes can coexist versus which produce a direct conflict.
Salesforce specifically documents two applicable principles: overlapping conditions have their formats combined, and conflicting rules resolve in favor of the most recently created rule.
References/Topics: Visualizations and Dashboards - > Analyze and Share Data - > Create Effective Dashboards - > Conditional Formatting.