issue #7155 - speed up the FRE

Use a temp table to eliminate data accumulation in the flrpt table. A fortunate side effect is that we can reduce the complexity of the filtering criteria - we no longer have to join records by username. initial testing shows runtime reduction in a simple db from 20-30 sec down to 2-9 sec for a large set of reports. There's now a sanity test. This was also run with real-world data and output compared for 4 different financial reports without discrepancy.

There's more work that could be done but that would involve significant structural change => risk.
`after` can be left out here.