I can get that output with:
LC_ALL=C tree -A
You'd see \303\251 if tree thought that 0303 and 0251 were not valid characters (or sequence of character in your locale).
However that is valid in UTF-8 locales where \303\251 is é and in iso-8859-1 or iso-8859-15 (the two common single byte per character charsets that are common in French speaking countries) where \303 is à and \251 is ©.
So, here that suggests you're in a locale where the charset is defined only for the first 128 byte values like ASCII is like in the C locale.
You could tell tree that your charset is UTF-8 or iso-8859-15, and then it would not translate those 0303 bytes to \303.
locale -a will tell you if there's a locale on your system with a UTF-8 charset. Then you can pick one like fr_FR.UTF-8:
LC_ALL=fr_FR.UTF-8 tree
But then, whether it's going to be displayed properly or not will depend on what your terminal emulator understands. If it's not configured to display UTF-8 characters, it won't work.
If your terminal emulator is able to display iso-8859-1, you could make tree display UTF-8 and convert that with iconv:
LC_ALL=fr_FR.UTF-8 tree | iconv -f UTF-8
LC_ALL=C.localecommand report?printf %s Annex*.raw | hd?