Yes, that review button never works for anyone because when you install QuickBooks it registers .IIF files as belonging to the QuickBooks application, and so when you try to open one Windows thinks it should call QuickBooks, and then QuickBooks puts up this message. Clever, huh? You'd think someone at Intuit would have tested this and they would make it work (it's been this way for four versions now, since 2019...) QuickBooks could easily load the .IIF file in notepad or could have given the troubleshooting file a .txt extension in order to avoid the error. But no, that would make too much sense.

In any case, you can open the file in notepad or other text editor, or in Excel, to see what QuickBooks is objecting to.