Hi:
Assigning a qualitative label like "better" is almost impossible to do. Each procedure has a purpose and a particular way of doing things. For example, PROC TABULATE is a very powerful procedure which can be used for summarizing data and producing summary reports with many crossings of variables in the table dimensions -- page, row, column.
PROC REPORT is also a summary procedure -- with the added advantage of also being able to create detail reports. So, for example, if you wanted to show the number of visits per patient and doctor (a summary report) you could use either PROC REPORT or PROC TABULATE. But, if you wanted to show a detailed list of each vist for each patient showing date, doctor and length of visit, with a summary line that showed the total number of visits after the detail lines for each patient -- then you can only create that report with PROC REPORT (or PROC PRINT or a DATA step program).
Neither procedure is "better" -- each procedure is "better suited" to different tasks. You just can't ask TABULATE to do a detail report -- so PROC REPORT is better suited to producing a detail report. You can't ask TABULATE to calculate a report column that doesn't exist in the data. PROC REPORT has the ability to use DATA step logic in a COMPUTE block to calculate report columns. On the other hand, while you CAN ask PROC REPORT to produce a cross-tab report with nestings in both the rows and the columns, PROC TABULATE (in my opinion) is easier to use to construct tables with many nestings or crossings. The Universal class variable ALL, used with PROC TABULATE makes it easier to get totals/subtotals in any dimension. Plus, PROC TABULATE has a PAGE dimension, as well as Row and Column dimensions to its tables; while PROC REPORT only has Rows and Columns in its tables. PROC REPORT gives you greater control over customizing breaks or inserting LINES in the report at a break point. . . . the list goes on.
Experience with both procedures is the best way to determine which one is better suited for a particular report.
cynthia