Wouldn't it be simpler to just script a Find to locate the required records and then generate the report from that found set?
No, because the information for the table needs to be calculated just prior to printing the report.
Think of an amortization schedule where the parameters of the loan may change frequently. What you're trying to do is print an amortization schedule based on the loan parameters.
The amortization schedule might contain 360 payments (30 year loan) and include payment number, payment date, payment amount, interest, principal, check number, notes.
"No, because the information for the table needs to be calculated just prior to printing the report."
That doesn't necessarily require a separate "report" table. There are other reasons when such a table is useful, however and filemaker does not allow you to create and destroy tables via a script. If you are concerned that repeated imports and deletes might affect the file, you can take the precaution of occasionally saving a compacted copy of the file.