The closest thing to a smoking gun in the full Senate report is the evidence that researchers affiliated with the Wuhan Institute of Virology began working on a vaccine against SARS-CoV-2, the virus that causes Covid-19, before almost anyone else in the world had heard of the virus:

November 2019 also appears to be the timeframe that PLA researchers began development of at least two SARS-CoV-2 vaccines. …

This is further evidence that the Chinese government knew it was dealing with a contagious virus and deliberately lied to the rest of world that there was “no clear evidence of human-to-human transmission” up until January 20, 2020.

This is one of the many maddening aspects of this matter.