Full table scans were consistently faster than index scans, especially on smaller tables. Enforcing index usage degraded performance as table size increased — even though the result set size stayed constant.
This is perfectly to be expected with the queries that you have. You are using SELECT *, that is, you are returning all columns. Furthermore, for all queries but the first, the conditions in the WHERE clause do not seem to be very selective. My guess is that those NOT IN conditions qualify most rows, and the conditions on Scenario, Currency and Measure qualify a good deal of the rows, more than 20 %. (Obviously, I am only speculating from the column names.)
When you are going to retrieve all columns, a scan of the clustered index will always be faster than a scan of a non-clustered index, since in the latter case there has to be key lookups to get the data. The case when scans of non-clustered shines is when they cover the query, that is, all columns involved in the query are index keys or included columns.
Forcing an index can help if a seek on the index is possible and useful. This is the case if the WHERE clause qualifies a small number of rows. Because, again, there is a cost for the key lookup and there is a point where a table scan is faster. That point is typically below 10% of selectivity.
I don't know how these indexes were defined, but you say that they are not composite. For the first query, an index on (Entity, Account) might be a good idea. For the remaining queries, I don't think any useful indexes can be defined. (Based on my speculation above.)
In default mode, the query planner sometimes chose a slower plan, favouring index usage when a scan was clearly faster.
The optimizer computes a plan based on statistics that typically has been sampled. From this information optimizer estimates which is the best plan. Sometimes it get its right. Sometimes not. Since I don't see the queries or the plans where this occurred, I can't tell. But if you look at the execution plans in SQL Server Management Studio (which is likely to be more apt for the task than Dbeaver), you can compare estimated and actual values.