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When a file is shared with users through a record (such as an Account or Opportunity) in Salesforce, it is considered privately shared via the Content Document sharing provider. Files shared this way do not appear in standard File and Content reports, such as "File and Content Downloads" or "File and Content Engagement," regardless of the File Sharing Settings and Permissions configured for the file.
This behavior is by design and is controlled by the Content Document sharing provider. To make a file visible in File and Content reports, the file must be shared directly with the user rather than through a record.
These reports are governed by the Content Document sharing provider. If a file is privately shared with a user through a record, it does not appear in "File and Content Downloads" or "File and Content Engagement" reports.
If the file is shared directly with a user (via the Share button on the file), the user sees the file in the reports.
Salesforce Idea - "File and content" report should display all files we have access to
000387669