Instead of XLOOKUP function what combination of function can be used ?

A good question might be 'Why don't you just use XLOOKUP?'

Something that INDEX/XMATCH will do that XLOOKUP is reluctant to do is return and array of arrays

= LET(
    fieldNum,  XMATCH(outputHeaders, TblHeaders),
    recordNum, XMATCH(foreignKeys, primaryKeys),
    INDEX(data, recordNum, fieldNum)
  )