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V12 - Reports not set as background/prepared report even though flags are set

What is the condition that the Generate Report Button shows and the report is set as a background report even after the disable prepared report flag is unchecked both in edit report and role permission for page and report.

I am working on V12 latest pull as of posting this question and i notice the randomness of the prepared reports .
Some Reports have the generate report button present and some dont even though they have the same flags set ,

even default reports like Stock ledger dont have the prepared report button when its the most heavy on server report .
Is there like a coding schema which enables it, i didnt see any clear differences though for this between stock ledger (not background report by default) or item-wise sales history (not background report by default) and say customer credit balance(prepared report) even though the settings for both are the same .

Any insights would definitely help .

There was another post which inquired about the same issue , though the only solution came was to update the erpnext , -

Though i am running on the latest pull of the v12 branch , and still have the same questions .