As far as I know, only the organizer of meeting can download attendance reports, this isn't available to other attendees. Besides, the report can be download while the meeting is in progress and participants are still present. For further reference, there is the corresponding article:
Furthermore, this feature can be controlled by the admin in the organization. If you can't download the report, please contact your admin to verify if this feature is enable. The admin can refer to the article below:
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