Search notes:

Power Query M formula language standard library: Value.Type

Value.Type(val) returns the type of the given value val.
let
    rec = [num=42, txt="hello World"],
    lst = {1,2,3,4},
    tab = #table( {"c"}, { {"v"} }  )
 
in
   [ t1 = Type.Is(Value.Type(rec), Table.Type),
     t2 = Type.Is(Value.Type(lst), Table.Type),
     t3 = Type.Is(Value.Type(tab), Table.Type)
   ]

See also

The Power Query standard library

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