File and Content report type produce a report of Salesforce CRM Content and Files in Salesforce. When you create a new report using the File and Content report type, a lot of fields will be added by default.
When you run the report with standard fields, you may see no result, this is because the data, instead of showing as blank, this report type will just remove the rows altogether, such as Downloaded By, if the files have never been downloaded, the files will not appear as a row in the report. The same behavior for fields such as Link Name, if the link for the file has not been created.
On the other hand, if the file has been uploaded in multiple versions, the same file name will appear in a few rows based on the number of file versions uploaded, if you add the File Version field to the report.
This report will show files that you owned and shared with you, even if you are a system admin or user with View All Data permission, and selects Show Me All Files in the filter.
Query All Files
There is permission called Query All Files, this permission is not enabled by default for the System admin profile, it allows users with View All Data permission can query ContentDocument and ContentVersion and retrieve all files in the org, including files in non-member libraries and files in the unlisted groups, and not just files that are owned or shared to the user.
However, this permission does not impact to result of the report using the File and Content report type, even if the user has Query All Files permission.