SASREPORT is the ODS tagset that produces the kind of XML needed to define reports for SAS Web Report Studio. SAS Web Report Studio knows how to render or transform the report description from the XML that you see into a report form that is appropriate for whichever viewer (in the BI Platform) is being used.
In early versions of SAS Web Report Studio, it and the Information Delivery Portal were the only client applications that could render/transform SASREPORT XML into a report on the screen. Now, however, other client applications (like EG, Microsoft PowerPoint, Microsoft Word) can create SASREPORT XML, but the assumption is that you will be using the created output within the context of the Business Intelligence Platform.
Your users should NOT need to use this format unless you want to design output that is compatible with SAS Web Report Studio.
cynthia