When you use "He reported to the office", it sounds like he is getting ready to work. It also signifies that he is presently there, but the word "report" is formal enough that it sounds like he is about to start a project. "She is reporting for duty!" "He reported to the manager." "Have him report to me." ( This sentence could also mean that the manager wants a report of progress, or has an assignment for the person.)

It is typically used to mean "check in", but mainly used in work or military situations. Examples: You are to report to work at 9:00 AM on Monday morning. Soldier : "Lieutenant Smith reporting for duty, sir!"

It all depends on context. If you use the present simple and say: "He reports to the manager's office." That means all his work is viewed and judged by the manager and his office. It means the manager is his boss and decides whether his work is good or not.

I believe that using 'report' as a verb started in the military, then moved to the business workplace as a more formal way to describe hierarchy. I mostly hear it used as 'John reports to Bob' meaning that Bob is John's direct superior. You would never hear this used in non-work or non-military situations. Friends don't report to friends, or family, etc. Personally I think it is a little pompous, I prefer 'John works for Bob'. But the 'suits' (corporate types) use a lot of jargon like this!