I also checked, and if I deleted the contact item, the account was displayed.
We have the same question below.
accounts with contact roles report
https://trailhead.salesforce.com/trailblazer-community/feed/0D54S00000A907WSAR
It looks like the contact role the account has been discontinued.
This may be the cause.
I created a report in Classic as well, but it could not be displayed.
Contact Role not showing up in Lightning for Account
https://trailhead.salesforce.com/trailblazer-community/feed/0D54S00000A7i6oSAB
Account Contact Roles in Lightning Experience
https://ideas.salesforce.com/s/idea/a0B8W00000GdguEUAR/account-contact-roles-in-lightning-experience
古くから存在するレポートタイプみたいです。取引先の取引先責任者の役割という機能は廃止されたみたいなので、機能しなくなったのかもしれませんね。
調べてもよく分かりません。