doedoedoe and Axel Andersen: your assertions are correct. The group memberships are not authoritative. We decided with this release to provide a non-destructive membership capability, but we did also discuss the possibility of a "destructive" variant, much like you suggest doedoedoe .
NOTE: there are restrictions on the number of members or owners that can be set through the Groups resource. One of our design goals was to keep the Microsoft Graph Bicep extension pretty lean and stateless, so what's exposed in the Bicep type is a close reflection of the underlying Microsoft Graph API exposed by Entra ID. On group create/update, the API only allows a maximum of 20 links to be added. For a "destructive" or "true IaC style" we'd need to figure out a way to enable > 20 members/owners in the Groups resource declaration.