How do I report a suspicious Apple Pay transaction and sign-in request?

It is a scam! There is no further action you need to take other than delete the message. The sender is just trying to scare you into calling the number to compromise your accounts. The exact same message with even the exact same amount has been posted many times here.

Recognize and avoid social engineering schemes including phishing messages, phony support calls, and other scams - Apple Support

It's a well known scam.

Ignore it and delete the message.

Apple Pay transactions require your biometric or passcode confirmation, so its pretty hard to fathom anyone actually getting around that.

Also, there's no such thing as an 'Apple Pay Pre Authorization".

The charge is either completed or not. There is no in-between authorization step, and no notification from Apple when you actually use it in stores, on websites or in Apps that support it.