Hi!
Sms reporting is no longer available in iOS beta 26 builds. I can set my app as the SMS/Call Reporting Extensions but the report button is missing for sms messages in the messages app. Xcode 26 beta 7 build the app without errors. This is a breaking change.
Same extension was previously broken for calls but has been fixed in beta 7 build, as reported here. It is however still missing for sms messages in the messages app (beta 9 build).