Which outcome would classify as a product risk?

A product risk refers to potential issues or defects in the product itself that can impact its quality or performance. In this context, the option referencing "incorrect totals on reports" signifies a flaw within the product that could lead to incorrect information being presented to users. This directly affects the reliability and usability of the product, thereby classifying it as a product risk.

On the other hand, changes to acceptance criteria during testing, limitations on testers reporting results, and delays due to resource issues pertain more to process risks or project management challenges rather than the product itself. These aspects could impact the testing process or project timelines, but they do not reflect defects or quality issues within the actual product being delivered. Therefore, the incorrect totals on reports stands out as the clear example of a product risk.