Issue #3339733: Used Not Referenced Report Generates Error

src/Form/AuditFilesManagedNotUsedForm.php

@@ -122,6 +122,7 @@ final class AuditFilesManagedNotUsedForm extends FormBase implements AuditFilesA
     $form_state->setTemporaryValue(static::TEMPORARY_ALL_REFERENCES, $references);
     $rows = [];
 
+    $rows = [];
     foreach ($references as $reference) {
       $file = $reference->getFile() ?? throw new \LogicException('The file_managed row exists so this should be loadable.');
       $dateFormat = $this->auditFilesConfig->getReportOptionsDateFormat();