When a dashboard is shared, the reports containing the visuals pinned to that dashboard are shared as well. The recipient of the shared dashboard can, therefore, access and interact with the underlying reports by clicking the linked dashboard tile(s). The ability to share a report directly eliminates the need for the owners of a report to create a dashboard and for the recipients to leverage this dashboard when they only need to access the report. However, recipients of a shared dashboard can still add one or more of the underlying reports as favorites, thus providing the same ease of access as a shared report. 

Although a single report may be all that's needed currently, sharing a dashboard provides greater scalability. For example, a shared dashboard may begin with only one report but visuals from two or three new reports could be pinned to the dashboard, thus granting access to these additional reports. This would negate the need to share each new report individually, and the dashboard could help summarize the reports for the user. When a report is shared, the only option for adding content is to add report pages to the existing report, and this can reduce the usability of the report.