> "Send a report at midnight". Naive way: have a cron entry that runs at midnight or run a loop that checks the time, and if midnight, sends the report. Idempotent way: cross-check against a list of reports that should have been sent, and if missing, send it. Run this check every few minutes.

Ha! You are biased toward the word "Idempotent way". Above - you have totally different steps under "Idempotent way". So, your process is different for each of them. There's no tech differentiator and it should be - as that's how you implement "Idempotent way"