Hide data records collected via Microsoft forms based on user account or group membership?

I do not quite understand your solution. Am I correct in assuming you are suggesting the following:

1. Have 1 single Form that all departments use. Users filling out the form should not be able to view the collected answers, only upper management should have that ability. That way they have one point of refenrence to see ALL info of all departments.
2. In the backend also create different Sharepoint lists, one per department.
3. Based on the field "department" in the Form, redirect the answers to the questions in the form to the correct department list

Is my assumption of the flow described in the above 3 bullet points correct?

Somehow point 3 could be achieved with some Power Automate code? But I do not quite understand how yet. 

 Upper management already has the Forms way of working set up and it is running. They need to see all answers of all departments and they want it in one place (not in different lists, that would mean they have to consult different sources of info to do their analystics on). So we need to expand upon the already implemented solution (they obviously did not analyse thoroughly enough before implementing this, but that is another issue)