If you open the report and then open the form it will still need to essentially requery the report to add the parameters.
The report's open event fires before the report runs the query that the report is based on, right? If so, then there wouldn't be any requerying.
It's kind of hilarious to me that we're having this discussion right now because I am working on a database in which I had originally gone the form-opens-report route, but then I was talking to a friend and they said that they had just gone through some Access training at work and they learned to go the report-opens-form route. After hearing that, I thought about it, and it made more sense to me to do it that way for the reasons I outlined above. Now I don't know which road to take! Perhaps this is all just a matter of personal preference.

Duluter