Final answer:
Disagreeing with using 'to whom it may concern,' a formal report is expected to address a specific audience with a personalized approach, demonstrating professionalism and understanding of grammatical conventions, particularly subject-verb agreement.
Step-by-step explanation:
As for the statement that a report is generally addressed "to whom it may concern," I would disagree. Whilst this can be the case for certain generic documents meant for an undefined audience, readers of formal documents such as reports often expect a more tailored approach. Supervisors and ABC readers look for a strong adherence to grammatical conventions like subject-verb agreement, a clear understanding of the report's purpose, an awareness of the audience, and context according to community expectations.
In professional settings, addressing a report with "to whom it may concern" might demonstrate a weak understanding of the purpose and audience. A more personalized address or a specific intended audience conveys better awareness and professionalism. The language within these reports should maintain objectivity and trustworthiness, with careful attention to grammar and punctuation to meet the expectations in rhetorically effective ways.