Cloud Kicks has the organization-wide sharing default set to private on the Shoe object. The sales manager should be able to view a report containing shoe records for all of the sales reps on their…

Report Subscription allows users to receive scheduled reports via email, but it does not grant the underlying data access or access to the report itself.

Role Hierarchy is essential as it grants users access to records owned by other users who are below them in the hierarchy, allowing managers to see their team's records even with private OWDs.

Folder Access determines who can view, edit, or manage the report itself; without appropriate folder access, the manager cannot even open the report.

Field-Level Security controls which fields users can see and edit on records and in reports; the manager must have FLS to the necessary fields on the Shoe object to view the report content completely.

Custom Report Type defines the objects and fields available for a report, and how they relate, but it does not directly manage user data access for viewing the report.