There is no formula available as such to calculate DIU. Some exercise & some test runs have to be performed.. try copying small / medium / large amount of data and every time scale up the DIU number & also Parallel copies config in copy activity, see what DIU works best and note down that performance and going forward refer the DIU used from captured metrics.
Same suggestion is given in docs as well - https://learn.microsoft.com/en-us/azure/data-factory/copy-activity-performance#performance-tuning-steps
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Please don't forget to Accept Answer and Up-vote if the response helped -- Vaibhav