Any update on this?
Ideally we should be able to select which type of links to be reviewed.

Our 'Information Protection Policy' imposes the requirement for content owners to periodically review all permissions and not just external. External sharing poses the greatest risk, but having the same functionality for internal sharing links would be a great addition.

Here is a specific use case I've just had to try and fill with the permissions matrix report from ShareGate desktop , and a lot of training , excel filters and hand holding.

As a team owner, I'm really worried about leaking information to other parts of the business.
As a team owner, I want to see all the files that have been shared from within my team to internal staff or the tenant, and review them so that if team members have shared incorrectly we can remove the sharing link and retrain the team members in how to share correctly.
e.g. HR team want to review all files that have been shared within the 60,000 they have in their Team sharepoint libraries, to make sure none have been shared using the "All tenant can edit" rather than "Specified individuals" share button options.

The work around we have in place is the ShareGate desktop "permissions matrix report" for the teams related site, exported as a spreadsheet into the documents/general channel folder on a weekly or monthly basis, with a process for the team owner to review.
BUT
The spreadsheet isn't very owner/reviewer friendly (even for me with 20years SharePoint experience it took a bit of time to figure out).

Creating something like the existing External Sharing view of a team's files , but for files shared to staff and guests within the Tenant would be AWESOME!