Problem solved ... sort of. Get comfortable. Here's the story ...
1) We have two webservers, DevServer and WebServer.
2) DNN version 04.08.02 is installed on both.
3) Both had the same install of all modules including the Reports Module that came with DNN when we originally installed it last January '08.
3) Our DevServer was off-line for maintenance.
4) I attempted to install the Reports Module 05.00.00 upgrade on WebServer without having first installed it on DevServer. because DevServer was off-line and I figure "no big deal, it'll be fine" (yes I know, bad idea).
5) Reports Module 05.00.00 failed in the last step of installation.
6) Reports Module upgrade failure broke the web site.
7) Research led us to a post that basically said, "delete all files form the Website -> App_code -> Reports folder."
8) OK, did that. Then the site came up (thankfully) but the Reports Module on a web page would not load. :o(
9) DevServer was repaired and brought back on line; the dev copy of the site worked fine, of course.
10) We backed-up the DNN databases on WebSever and on DevServer, and then restored the WebServer copy to the DevServer. The WebServer database worked fine on DevServer after a single admin URL change. The only problem, it was not on WebServer where the world could find it.
11) So then, we zipped backups of all DNN folders (except for App_data which is where our DNN databases live) on both DevServer and WebServer and restored the >working< DevServer version to WebServer. End of problem, right? Wrong! Same problem.
12) OK then, so what was living on WebServer that was not living on DevServer? Funny you should ask. It turned out to be a DotNetNuke.Reports.DLL in the Website -> Bin folder.
13) So then, restoring the Reports .vb files to the Website -> App_code -> Reports folder, and removing the DotNetNuke.Reports.DLL from the Website -> Bin folder got us back to the pre-05.00.00 upgrade attempt.
Now, with our site back up and the original Reports module working, we are now going to do what we should have done in the first place ... attempt to install Reports Module 05.00.00 to >DevServer<! Stay tuned for the next exciting adventure. Will it install? Will it bring DevServer to its knees? Will Bill fall in love with Vista? Only time will tell.