Yes, you're right
However, even if Dandelion makes this task harder, the task remains essentially the same: controlling a significant amount of node
I suppose even if they controlled all but 2 nodes - the extreme case - even then they couldn't know with certainty which of the 2 nodes sent the transaction, so it could be argued that there is always plausible deniability.
I don’t know which threshold makes the attack practical though. I guess there is probably no threshold: the bigger the share of the network you own, the bigger your percentage of successful IP tagging is.
I agree with what you say about the threshold.