My test result is the same as yours. So far, there is no document to clarify which fields do not supported $filter.
If you want to get an item with specified ID,you could use this endpoint:
GET https://graph.microsoft.com/v1.0/sites/{site-id}/lists/{list-id}/items/{item-id}
As a workaround,you could use the $filter keyword of SharePoint Rest Api to get the results you want.
Demo: /_api/web/lists/GetByTitle('test')/items?$filter=Id eq 1
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