When creating a report, if you try to apply a filter to the data using a single or multi-select field, only the options that are currently used in the dataset are available. This makes it impossible to create reports filtered for conditions that haven’t happened yet.
For example, say I want to make a report that counts the number of tasks in the ‘Done’ state. If I don’t currently have any tasks that are Done, the option won’t show up in the filters.
In this case, it’s not such a huge deal to create a dummy task to match the condition you want to use in the filter. But it is kind of annoying. And I can imagine scenarios, potentially involving more complex automations or where there is a risk of accidentally notifying sensitive stakeholders, where creating a dummy task might not be so trivial.