depends on the data that are to be displayed and also when you want to display it. FOr example if scenario is like you want all data to be displayed always it would make sense to keep them in same report multiple tables with filter applied. But if scenario
is like only some part of data is displayed initially say summary data and detail is displayed as per use request ie like drilldown functionality then it might be better to keep it in subreport as chances are less that user will look at each and every detail
I've seen cases where subreport execution gets failed due to large response times taken by reports used witin them. So you need to make sure that the reports used within subreports are performing well with low response times.
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