Some reports allow accounts to be links. That is, if clicked, a new Tab opens for this account.

For typical placeholder accounts, this behavior is not desirable, as they are typically empty. Rather, they should jump to the according account in the chart of accounts and give focus to it.

This would be usefull for many common reports, like balance sheet or income statement, which typically show top level accounts or only 1-2 layers deep, which often still are placeholder accounts.