As stated, I believe all the information needed to generate the report is there. My point was that what is sufficient for an application is generally insufficient for basic reporting. So, when budgets get short, the database work to make queries by reporting easier is often ignored and complicated queries and processes become the norm. Those laying the problem solely at the feet of the DBA's are missing the other group that tends to make these queries necessary: App Developers. I once had an app developer tell me one type of invoice was impossible to make because some of the relationships and data were intrinsic to the application and would need to be modeled the same as the application. He wasn't far off.

There is a point between transactional and data warehousing that needs to be hit. Simple summaries or considering the question of "how do I retrieve everything in this state" will sometimes suffice. Building a system to get single transactions in an out tends to make routine report take all night or be impossible to get in a reasonable amount of time.

If your schema and app requires non-trivial SQL, then expect maintenance nightmares and lack of ability to scale.