The "Can Start" filter for reporting references the predecessor for the task and if they are all complete. However, even if the predecessor isn't enforced, it doesn't allow this filter to trigger in reporting. It would be nice if this only referenced enforced predecessors.
The documentation for predecessor states "Without enforcing the predecessors, dependent tasks can start and finish independently from the start and finish of their predecessors, regardless of their Dependency Types", so by that logic, these tasks can start.
