Is there a requirement that Banks report to the NCRAs an unresolved address discrepancy, when a relationship with the customer is not established and the reason for the decline is the address discrepancy?

The only time a bank is required to report to a NCRA is if a financial institution establishes a "continuing relationship" and regulary furnishes information to a consumer reporting agency.

The fact the address discrepancy is unresolved, needs to be reponded to by your banks Identity Theft Program. You have met that requirement by attempting to verify the address. That was unsuccessful. So the appropriate response would be not to open the acccount (aka-Denial). IMO your job is done.