The report is created using custom report type and the composition are:
Legend: (C) = Custom | (X) = External
Base: Account Joined Object: External Object from Heroku PG named as Collection Details
We also have a custom object named as Product Team Member.
Collection Details (X) has a column named "sfa_ptm_id" which is the ID from the Product Team Member (C) to use for Indirect Lookup . And already setup necessary security access.
However, when one of the column from the Product Team Member (C) object added to the report, then the error will show up even on the System Admin profile.