WPD are raw data of actual work performed whereas WPR are report meant to to distribute to project stakeholders with specific purpose, there can be many variations of WPR based on who is the recipient, like variance report, status report, forecast report, quality report, Human resource report etc
If customer wants to accept deliverable by validating it w.r.t to required functionality they cannot do the same by looking at reports,
e.g : customer needs to validate web page response time can they do it with WPR?
PMP, PMI - ACP, SAFe Agilist
http://www.izenbridge.com/blog/7-effect ... ification/
In general, remember WPD comes from execution phase and is fed into validate scope process that is in M&C controlling phase. Refer to project information flow diagram on page 59 in PMBOK
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