From my understanding, the highest balance report associated with US tax reports should determine the highest value of a wallet based on a particular asset. This is not the behaviour observed. It appears to me that the highest balance is determined based on transaction activity. When generating the report, many wallets (which I have no activity for) mark 01/01/2024 00:00:00 as the moment of the highest balance and other wallets mark the moment I add an asset to that wallet (without any subsequent transactions) as the moment of the highest balance
Personally, I would like a report which tracks the maximum value of an asset across all wallets and reports the maximum along with the date of that maximum value. This is useful when reporting Form 8938