1. If you have lost money on a crypto transaction due to a scam you can report it as a sale for zero dollars with a cost basis of what you paid for it. That will allow you to take the losses in the year that you were scammed.
If you didn't lose any money in the scam transaction then you don't report it at all.
2. You are required to report any crypto transactions that result in you having control of the currency. Some airdrops mean that the currency is not in your wallet yet so you don't have control over it and some mean that the currency is already yours. If you have control over the airdrops then they need to be reported.
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