Normally the Content and Structure reports will show items in the current site and any of it's subsites.
I have a MOSS 2007 environment where the Site Owner is not seeing all items pending approval when they access the "Pending Approvals" report.
We can see pending items in this report if they select one of the lower level nodes in the tree structure, just not from the top node.
I've checked the CAML for the Pending Approval report and it has not been altered in any way.
Any ideas?