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It reports all changes in your organization, major league or minors.
The in-game dev reports only mention potential changes, I think. This does potential and actual ratings, including ratings like fielding, velocity, endurance, etc.
I have never tried on a 1-100 scale, but I suspect the dev report would just be too much to deal with on a scale like that.
This report is actually nothing... This league in the screenshot had only the major league and AAA affiliate only. In 2006, on a 1-10 scale with 5 minor leagues, you'd see about 100 items per sim on your dev report. It's quite interesting (and at times, frustrating) stuff to watch.
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