Exactly. Ultimately, people who work for a company need to follow orders. Managers should strive to avoid issuing orders like this, but if people are exhibiting an attitude problem and not doing the right thing, then they are entirely appropriate. If a person can't follow a clear order, then they're a problem that needs to be dealt with (coaching, performance management, etc.)

It shouldn't be a big deal. The person's manager needs to sit them down and say: "This is what's expected of you. We expect you to run these reports, same as everyone else at your level. I know you have prior experience, but at our company you are <job role / job level>". If they won't do it, fine: "so long".