That looks like quite a complicated example, as I think it is showing both a primary issue and also a secondary issue. I'm no expert, but I'll try to explain what I think it is showing.
To start with a comparison, an example of a "clean" cemetery report is https://plus.wikitree.com/function/WTCemetery/Cemetery.htm?cemetery=Colchester_Cemetery_and_Crematorium%2C_Colchester%2C_Essex. That report has two sections. The top section is an analysis of the profiles in the WikiTree cemetery category, showing which ones have a link to a FindaGrave memorial and which ones don't (in this case they all do). The second section is an analysis of all the profiles with a link to a FindaGrave memorial in that cemetery, showing which ones have the WikiTree cemetery category attached and which ones don't (in this case they all do). So in this example there are 45 profiles in the cemetery category and they all have a FindaGrave memorial linked to the correct cemetery, and there are 45 profiles with a FindaGrave memorial linked to that cemetery and they are all in the correct cemetery category.
Now on the report you linked the top two sections are the equivalents of the ones I mentioned above. However the top section is highlighting an issue. 16 of the 17 profiles in the WikiTree cemetery category are linked to a FindaGrave memorial that is in the correct cemetery, but on one of the profiles the linked FindaGrave memorial is for a different cemetery.
The second section on the report you linked shows that there are 26 WikiTree profiles with links to FindaGrave memorials in that cemetery. 16 of them have the WikiTree cemetery category on them, 10 of them don't.
The third section on the report you linked is a consequence of the erroneous profile in the first section. It is showing all the WikiTree profiles with a link to a FindaGrave memorial in that same incorrect cemetery. Sometimes this might show that WikiTree has split a cemetery into several different categories where FindaGrave has it as one combined cemetery. However in this case I think it is just a matter of one of the profiles being in the wrong category.
There is an additional complicating factor in the third section. It appears that there are actually two different profiles with links to FindaGrave memorials in the "wrong" cemetery that have accidentally been put into two different incorrect WikiTree cemetery categories.
Apologies if that rather long attempt at an explanation just added to the confusion rather than helping!
