Content refers to components of the menu beyond pricing & availability such as images, description, and translations.
For menu content, Sanity is always the source of truth. The majority of the menu information is captured in Sanity as user input, however, some of the information is retrieved from MDM. For more context about Sanity & MDM:
[MDM Page]
While configuring the content in Sanity, starting from bottom to top in the menu structure hierarchy would make your menu creation composition a lot easier:
Menu configurations are grouped under order-level content in Sanity: