In https://github.com/Expensify/Expensify/issues/326097 we are adding a new hasOutstandingChildIOU field. We need to update the way ReportUtils.isWaitingForIOUActionFromCurrentUser determines which reports to show the GBR on. It should be based on the hasOutstandingChildIOU field.
This is described in the workspace chats design doc here.