Hi Mike,
To the best of my knowledge over my time working with QB I haven't seen anyone find a good workaround to hide a report link when there isn't a summary field or other field to trigger the from rule off of like Mark mentioned. There is work being done to create some new ways for formulas to query but we don't have a firm ETA on that work right now. I would suggest keeping an eye open for upcoming beta opportunities though.
If your two tables aren't related but do have a consistent field you can set it up so that whenever a record is added in the one table it will edit records that have the same value in the field in the second table to check a checkbox that says "show report link" but then you need to get more creative the more complex your set up is (for example hiding it again when the last record that would show up is deleted, etc.) so it can be a bit daunting to manage.
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Evan Martinez
Community Marketing Manager
Quick Base
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