>You are about reports, actually about very simple reports only. In most report >cases, it's nesessarily to use either SQL-cursor, or UDFs or both. There are no >any other places within VFP where SET RELATION will give advantages,

If you do a report with an SQL, you will need to wait for
extra disk-write to prepare the data for the reports. With
set relation, the extra write is avoided. That's certainly
not the typical approach in client-server applications, but
you can still use the trick on cursors, avoiding the wait.

I think this IS an advantage.