I take that the repository for Reporting & Analysis and data sources for BQY is properly moved from Oracle database to SQL Server.
Now, for IR reports migration part, you should follow the upgrade path(Configure in Upgrade mode) documented by Oracle in Install & Config guide: Installation and Configuration Guide Release 18.104.22.168
Chapters : "Preparing data for Upgrading" & "Reporting and Analysis post configuration tasks" should fulfill you queries related to migrating IR reports.
Hope this helps.
In the "new" instance of 22.214.171.124 you will need to create the OCE connection properties files using IR Studio with the new datasources, and configure the DAS on the new server for the new datasources. If the source database > target database (Oracle > SQLServer) is a mirror of one another with same tables and fields, that would very much simplify the process of converting the IR reports to the new source. In reviewing your IR reports you need to consider also if there is any Custom SQL being performed (Query section or in your OnStartup() scripts) for this type of migration.
Migrate the BQY report files to the new environment, then associate the BQY files with the respective OCE's.