If user reporting of messages is turned on in the Teams admin center, you must have it turned on in the Defender portal for submissions to show up correctly. In the Microsoft 365 Defender portal: On by default. When this setting is turned off, users can't report messages within Teams, so the corresponding setting in the Microsoft 365 Defender portal is irrelevant. In the Teams admin center: On by default and controls whether users are able to report messages from Teams. User reporting of messages in Teams is made of two separate settings: User reporting settings for Teams messages Government organizations (Microsoft 365 GCC, GCC High, and DoD).
User reporting of messages in Teams is not supported in U.S. Users can only report messages as malicious. Users can report messages in Teams from internal chats and meeting conversations. Admins can also get visibility into the Teams messages that users are reporting. In organizations with Microsoft Defender for Office 365 Plan 2 or Microsoft 365 Defender, admins can decide whether users can report malicious messages in Microsoft Teams.
User reported message settings in Microsoft Teams