views_field_default_views_data() generates a delta field for multivalue configurable fields.
This is very useful when adding a 1:N relationship, as it allows to select only the first item (e.g. show a product and its first/default variation).
EntityViewsData has no such code for multivalue base fields.
Relevant views_field_default_views_data() code:
// Expose additional delta column for multiple value fields.
if ($field_storage->isMultiple()) {
$title_delta = t('@label (@name:delta)', ['@label' => $label, '@name' => $field_name]);
$title_short_delta = t('@label:delta', ['@label' => $label]);
$data[$table_alias]['delta'] = [
'group' => $group,
'title' => $title_delta,
'title short' => $title_short_delta,
'help' => t('Delta - Appears in: @bundles.', ['@bundles' => implode(', ', $bundles_names)]),
];
$data[$table_alias]['delta']['field'] = [
'id' => 'numeric',
];
$data[$table_alias]['delta']['argument'] = [
'field' => 'delta',
'table' => $table,
'id' => 'numeric',
'additional fields' => $additional_fields,
'empty field name' => t('- No value -'),
'field_name' => $field_name,
'entity_type' => $entity_type_id,
];
$data[$table_alias]['delta']['filter'] = [
'field' => 'delta',
'table' => $table,
'id' => 'numeric',
'additional fields' => $additional_fields,
'field_name' => $field_name,
'entity_type' => $entity_type_id,
'allow empty' => TRUE,
];
$data[$table_alias]['delta']['sort'] = [
'field' => 'delta',
'table' => $table,
'id' => 'standard',
'additional fields' => $additional_fields,
'field_name' => $field_name,
'entity_type' => $entity_type_id,
];
}