build: make --without-report a no-op

This commit makes the configure --without-report flag a no-op.
This commit also updates a test that depends on the report CLI
flags being conditionally present.

PR-URL: https://github.com/nodejs/node/pull/32242
Fixes: https://github.com/nodejs/node/issues/26293


Reviewed-By: Richard Lau <riclau@uk.ibm.com>
Reviewed-By: David Carlier <devnexen@gmail.com>
Reviewed-By: Gireesh Punathil <gpunathi@in.ibm.com>
Reviewed-By: James M Snell <jasnell@gmail.com>
Reviewed-By: Matteo Collina <matteo.collina@gmail.com>