REPORT definitely still has the linking problem. REPORT only solves the issue that POST is unsafe/non-idempotent. This is just a marginal improvement, and would

REPORT definitely still has the linking problem. REPORT only solves the issue that POST is unsafe/non-idempotent. This is just a marginal improvement, and would not qualify as restful. The 'creating a query resource' would be an option for those that do want a linkable resource. Why linking is important? I don't think I can quickly sum that up in a comment, or properly do it justice. If you're genuinely interested I would be happy to look for and suggest a few resources that do a much better job than I ever could. Regardless, I don't believe that HATEOAS/RESTful design is the be-all and end-all. I think certain web api's are particularly well-suited for it, but it's a type of design that is not appropriate for every problem.