Depends on scale and size of market as well as ops structure (flat or vertical).
I have had 2 variations.
1. BDR to Head of Revenue (not sales)
2. SDR to Sales manager
3. never SDR/BDR to marketing as a direct report
Respectfully, marketing doesnt have a clue on how to be a direct report to a sales team that needs to "develop" and close deals. They can however work together.
Tiger teams or integrated teams that communicate include marketing, sales and support is ideal.
Marketing can and should always provide guidance on how to interact with internal teams to help the customer get to a decision as well as provide information. This does not mean they know close a deal in most cases. That is a totally different skillset.