Yet another use case!
In the following thread, @Lubos, a user was having trouble with Manager, and you identified the problem as possibly being because he is still using Windows XP:
This user may or may not be able to upgrade to Windows 7 or 10 or whatever. Maybe his computer is old and he can’t afford to buy a new one that is compatible with a later version of Windows. Maybe he can’t afford to buy a new operating system. Maybe he works at a company that insists that he stay on Windows XP because of compatibility with legacy software.
Whatever his reason, he’s screwed if he doesn’t have a portable dump of his data. Since the .manager data format is proprietary, he can’t use it if he can’t run Manager. Assuming he’s already touched his .manager file with a version of Manager that is beyond the point when XP stopped being supported, he can’t go back to an earlier version with the same .manager file.
So again, having a low-level report (and preferably spreadsheet export) listing all transactions in all accounts (ie, the detailed G/L Transactions report and the Journal report) would hedge against this scenario. Not ideal, of course, but better than nothing.