Google is testing new report reviews options in the Google Business Profiles reviews section. You can access it, if you are in the test, by looking at your local reviews in Google Search and clicking on the report / alert icon next to any review.
The current and old one from 2021 is what I currently see, or approximately still see.
Here is the new one that Amy Toman posted on LinkedIn:
You can see, she highlighted the new options but you can compare all of them to the old one:
Amy wrote, "For Google listings, I'm seeing the two top fields for review reporting have been reworded. The top used to be called "Off-topic," and the next was "Spam." These seem to be a bit better, but the best judge is if the reviews are actioned. We'll see..."
Tim Colling also noticed this a couple of weeks ago, it is not fully live for all, but he posrted about it on Local Search Forum.
This is indeed a test, because we don't all see this across all accounts.
Forum discussion at LinkedIn and Local Search Forum.