
Explanation:

Let's break it down:
File1.docx # DLP action = None
No DLP restrictions, so it is fully accessible to both User1 (owner) and User2 (member).
File2.docx # DLP action = Matched by DLP
"Matched" means the DLP policy detected sensitive content but has not blocked access. Instead, it may generate an alert or policy tip.
Both User1 and User2 can still open this file.
File3.docx # DLP action = Blocked by DLP
"Blocked" means the DLP policy actively restricts access or sharing of the file.
User2 (member) cannot open this file.
However, User1 (site owner) can open it because site collection admins and owners always retain full control over content, even if a DLP rule applies.
Ref: Microsoft Purview DLP policy tips and enforcement
# DLP policies do not prevent SharePoint/OneDrive site collection admins (owners) from accessing content.
# Final Answer Table:
User1 (Site Owner): File1.docx, File2.docx, File3.docx
User2 (Site Member): File1.docx, File2.docx