That's a pretty simple question that can be more quickly answered by taking a peek at your documentation - 5 minutes vs. 8 hours. It means you get a report with headings and column titles even when there are no records in the report. OFF (the default) means that no report is produced when no records are selected - you'll get a "No HTML Output" message.
Regards,
Darin
In FOCUS since 1991 WF Server: 7.7.04 on Linux and Z/OS, ReportCaster, Self-Service, MRE, Java, Flex Data: DB2/UDB, Adabas, SQL Server Output: HTML,PDF,EXL2K/07, PS, AHTML, Flex WF Client: 77 on Linux w/Tomcat