SQL Server 2022

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create table reports (report_id int, report_created_by varchar(100), versions int, report_number int);
insert into reports (report_id, report_created_by, versions, report_number)
values (1, 'John Smith', 1, 101),
       (2, 'John Smith', 2, 101),
       (3, 'Jack Johson', null, null),  
       (4, 'Madeline Joe', null, null);
4 rows affected

with
  null_report as
  (
    select report_id, report_created_by, versions, report_number
    from reports
    where report_number is null
  ),
  first_non_null_report as
  (
    select top(1) with ties
      report_id, report_created_by, versions, report_number
    from reports report_number
    where report_number is not null
    order by row_number() over (partition by report_number order by versions)
  )
select * from null_report
union all
select * from first_non_null_report
order by report_id;


report_id
report_created_by
versions
report_number


1
John Smith
1
101

3
Jack Johson
null
null

4
Madeline Joe
null
null

report_id	report_created_by	versions	report_number
1	John Smith	1	101
3	Jack Johson	null	null
4	Madeline Joe	null	null