A good report is decission tool wich contain data just like a dashboard, but it has also added value by conclusions made by the reporter.
Putting data in the proper context with background info is not easy to do with a dashboard. If one manipulates a dashboard on purpose to tell the story behind the graphics, one is already creating a report.
While driving a car, one needs to know the speed: Dashboard.
Fuel expenses: Report. First 3 days of the month you were driving in the alps, which consumes more fuel then intercity traffic. Without AI, you need a reporter to make this kind of remarks.