A report being cumbersome to edit due to the size and it refreshing after every change has no bearing on the performance of the report to the end user.
I totally advocate that a report with 100+ columns is probably not going to be particularly effective for Enterprise Reporting but if that is the requirement given then that's what is to be provided.
Comments like 'Buy a different product' isn't really productive, it's what I'd expect on Yahoo Answers not Oracle Community.

It is a bad business process too.

I have implemented BI in places where managers still had the old school mentality, I need all my data or I don't have my finger on the pulse.

Here is the bottom line, only so many hours in the day, better then to have exception reporting so the managers can focus on what actually warrants them spending time on it, instead of being data drudgers who spend less time taking action and more time crunching data.

But then that would require people to change, wouldn't it ;-)

The thread may be dead, the number of people with this kind of "give me the haystack not the needle" mentality are unfortunately still live and kicking...