Hello Ron Weasley,
Thanks for your question.
For the provisioning Logs the requirement is the P1 or P2 License on a tenant level. If you have a plan that contains a P1 or P2 license you can view the provisioning logs.
Regarding the Governance Plan, it builds on the capabilities of P1 and P2 licenses, adding more advanced governance features. Please take a look below:
https://learn.microsoft.com/en-us/entra/id-governance/licensing-fundamentals#types-of-licenses
So, In essence the Governance plan will be able to view provisioning logs as it has the P1/P2 license.
Please let me know if you have further questions.
You can mark it 'Accept Answer' if this helped.