Here is the program using a different approach with the range operator. 
#!/usr/bin/perl
use strict;
use warnings;

while (<DATA>) {
    if ((my $first = /^\s*#if/) .. (my $last = /^\s*#endif/)) {
        #print if $first || $last;
        print unless /^\s*reports?/;
    }
    else {
        print;    
    }
}

[download]

Its a neat use of the range, ( .. ), operator.

Chris

Update: changed the first print line to more accurately perform what you needed.

In reply to Re^5: text matching by Cristoforo
in thread text matching by prassi

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