An "alias" is used instead of the report's "id"
If you give a report id 5 the alias "coursefiles", then you can have another report call that report and pass it parameters and variables.
So, instead of previously calling a report by "viewreport.php?id=5&courseid=1", you can now call it by "viewreport.php?alias=coursefiles&courseid=1".
I developed this feature, so I can backup a bunch of reports on one Moodle server and restore it on several other Moodle servers and make sure the inter-report links do not break. (as any course restore on a different server with give it a different ID and it will break the inter-report linkage)
Hope it was more clear.