Report Builder 2 in SQL Server 2008 allows for some collaboration on report design between the business user and the IT professional, but this is limited to a working on a whole report.  A possible scenario would be that the IT guy would create a data source  and a query (dataset) and then hand this over to the business user (btw Microsoft call these people information workers) to complete and maybe this user would then come back to you for problem resolution or because they need more fields on their report and they don’t have the skills to do that.

Report Builder 3.0 in SQL Server 2008 R2, improves on this by providing  options to share parts of a report such as the tables and matrices (aka tablix in SQL Server 2008 onwards), charts and the graphics that give reports a corporate look and feel.

You can then consume these from a report part gallery..

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..which hides behind the properties tab on the right hand side of Report Builder 3. 

Up until now in Reporting Services we’ve only had the option to have shared data sources. Anew thing we can now do for our users is to provide them with shared data sets which are shared differently to the other report parts, possibly because it is something we would do as the IT Professional. My two key reasons to look at these would be..

1. You the IT guy can get the query exactly right for a set of reports and then share it with those business users as easily as creating a normal data set form a shared data source

2. You can cache the data sets on an ad hoc or scheduled basis

If any of this is of interest I have a step by step guide on this for you to follow you’ll need the SQL Server 2008 R2 November CTP. Alternatively you can put your feet up for 7 minutes and watch me show you how to this in a screencast on TechNet Edge