Universal Containers (UC) has a mostly Private organization-wide default, as it ' s a core...

The requirement is limited to one object and requires universal visibility without edit access, so the least-privilege solution is a permission set that grants View All Records for Opportunity. View All Records bypasses record-sharing restrictions for that object only. View All Data is much broader because it bypasses sharing across essentially all objects, which would conflict with UC ' s privacy principle and expose more information than the reporting team needs. A permission set is preferable to changing a broad profile when only a few users require the elevation because it can be assigned and removed independently. View All Records does not itself grant edit permission; object CRUD and Field-Level Security still control what users can change and which fields they can access. This preserves the rest of the security model while ensuring the reporting team can see every Opportunity. Study Guide reference: Permissions to Standard Objects, Custom Objects, and Fields - View All Records, View All Data, permission sets, sharing overrides, and least privilege.