The person you name gets an email with a link. They sign in with that address to read it — the link alone opens nothing for anybody else. They see the report, the evidence and the charts, and nothing about what it cost or how long it ran.
This is who the report opens for, so it has to be the address they sign in with. They are emailed the link automatically, and you can revoke their access at any time.
The report, every evidence file and the whole working folder go with it. This cannot be undone.