622a3669___FetchXML_reports_in_CRM_2011__SQL_Reports
[0] Skill set [FetxhXML Reports] When built using the Report Wizard, advanced CRM users can have the skills to build reports (or super-users) without requiring a developer. [SQL Reports] 
Building SQL reports requires SQL Server skills and development experience.
Gonzalo Ruiz - Dynamics CRM: SQL vs. FetchXML reports in CRM 2011
SQL Reports