This post is for Information Leadership iWorkplace clients who have Smart Columns and SharePoint Reporting Services.
A SharePoint Report Library lets users execute a report file (.RDL) and once it is rendered they can select to download the report as a PDF, Word or Excel file.
If you want users to be able to download the report directly from the library you can create a Calculated Hyperlink field (a field type that comes with Smart columns) in the report library
This assumes you have SSRS in SharePoint Integrated mode. If SSRS is in native mode then you can add the "Link to Document" content type to a document library and create links with the URL format of: http://myrshost/ReportServer?/myreport&rs:Format=PDF.
This will create a column you can use in a view to allow users to download the report without having to open it first.
The Format parameter can be replaced in the calculation with WORD, EXCEL, IMAGE, MHTML, CSV or XML depending on the format required.
for SSRS URL access can be found here: http://msdn.microsoft.com/en-us/library/ms154040.aspx