This paper presents a comprehensive review of the NTIRE 2026 3D Restoration and Reconstruction (3DRR) Challenge, detailing the proposed methods and results. The challenge seeks to identify robust reconstruction pipelines that are robust under real-world adverse conditions, specifically extreme low-light and smoke-degraded environments, as captured by our RealX3D benchmark. A total of 279 participants registered for the competition, of whom 33 teams submitted valid results. We thoroughly evaluate the submitted approaches against state-of-the-art baselines, revealing significant progress in 3D reconstruction under adverse conditions. Our analysis highlights shared design principles among top-performing methods and provides insights into effective strategies for handling 3D scene degradation.