Essentially what I'm asking is whether or not a report and a direct report are the same thing --- are the words synonyms?
Oxford Dictionary defines a report as someone who reports to a fellow employee, so in my estimation the answer is yes.
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Report is, as a noun, an account given of a particular matter, especially in the form of an official document, after thorough investigation or consideration by an appointed person or body, or the information contained in such document. As a verb it is the act of providing such document of information.
A direct report is a concept in business and administration, which is not a report, but a person. It is an employee who is managed by and reports to someone else immediately up the chain of command in the organizational structure.