That's not what the committee is saying. They found a number of offenses especially during his time as VP.

No, that's not what they were saying. They're saying they found a lot of things that they can describe in words that make it sound like they are offenses, if you don't pay attention to the specific phrasing they're using.

They're doing that because it is (or rather, was) very important for them to portray Biden as if he had actually committed crimes, so that Trump's own criminality wouldn't be a bridge too far for Republicans. Now that he's not the candidate, all that work in innuendo, clever phraseology, and circumlocution is more or less wasted. It's embarrassing that they spent all that time and cannot clearly and unambiguously state an instance where Joe Biden used his job to do something because Hunter asked him to, which is why this report is being dumped on a Monday where it will get lost in the news cycle because the DNC is starting tonight.

The true believers will still cling to it as supporting their fever dreams of Joe Biden corruption, but in the end all the investigations ended up a damp squib. So much so that you have to misstate their findings and claim "$27 million for the Big Guy," when that's utterly false.