According to the following article, two types of sheet access and published items reports exist, but only one option is available for a given plan with no ability to select which one. Given the alternate versions give more usable information for working with the Smartsheet API, system admins should have the option to run either report type regardless of the number of assets in a plan.
https://help.smartsheet.com/articles/2483064-sheet-access-published-items-report#:~:text=The%20standard%20version%20of%20the,sheets%20with%20the%20same%20name.