The standard linking for using those 3 files is to base the report on OE Details, linking to the OE Header file by the prefixed document number. Then a link from the OE Header file to the AR Salesperson file by the Salesperson code. This configuration will show all the (selected) sales, and be able to get information from the salesperson file, such as the Name. It will not list salespersons with no sales.

Following the document that Doug referred to is the easiest way to convert the report from using the old file to using the new file.

I can use the linking above to create a new cross-tab report from scratch, so the links indeed work.