Final answer:
The DATA statement is used to create a new data set in programming, distinguishing it from reporting functions.
Step-by-step explanation:
The correct statement that provides the ability to create a new data set as output in lieu of a report is a) DATA. The DATA step in programming languages like SAS allows users to perform data manipulation and create a new SAS dataset. It's different from options such as PRINT, REPORT, and OUTPUT, which generally relate to the presentation and reporting of existing data rather than the creation of new datasets.