HiHave you tried the option of Transaction variant with Tcode SHD0?we can restrict such based on grouping user IDs also..Pl check this similar link-https://community.sap.com/t5/application-development-blog-posts/learning-shd0-with-example/ba-p/132129...
Delivery split based on Net value of sales order line items-is not a standard approach,we may have to go with requirements at VTLA and OVLK delivery type configs..(order/item requirements)