It’s very interesting how when you search the web for usability report templates you find very different documents.  Almost every report and example I looked at contained different sections, different content and simply had a different approach to making the deliverable.  I think the pointer “know your audience” is very important to make sure you get the most out of your report.  A 10-page report will probably be unnecessary and not as effective when done internally in a fast pace agile environment, as it would be in a more traditional environment and coming from a consultant.  However for UX documentation purposes, I think having comprehensive reports can be very useful for on-boarding new staff and to get people up to speed with past usability studies and as means to inform people of the challenges that a product has to deal with.

Making recommendation is tricky business as well.  Often times there are proven interaction patterns that may apply to a general type of application but may not be as effective if your use case or application differs in an important point. Measuring the impact of design changes is just as important as providing recommendations but can be often overlooked.