The results are now in and we see that about 70% find them to be not helpful and likely a complete waste of their time and Google's time (which is automated).
Here is the breakdown of the 60+ votes:
:: AdSense optimization reports are not helpful said 43 respondents or 69.35% :: AdSense optimization reports are somewhat helpful said 17 respondents or 27.42% :: AdSense optimization reports are very helpful said 2 respondents or 3.23%
I guess you can't please them all. But while 70% say they are not helpful, only 3% find them to be very helpful. I guess we would like more votes, but I would guess most experienced publishers don't make changes based on those optimization reports.
Forum discussion continued at WebmasterWorld.