For the business itself, yes, it is usually okay to just not report it. However, if Section 179 (or Listed Property, such as vehicles that were using accelerated depreciation) needed to be recaptured, that changes that answer and you should have reported it (the recaptured income will end up on your business Schedule C).
That is one of the problems with these forums rather than going to a tax professional. We typically only get a small bit of information, rather than knowing the entire picture, so the answers can be hit-and-miss because we don't know all of the information.
Yes, if the Section 179 was not recaptured in 2022, the only way to correct it is to amend.
