We would like to inform you that we have fixed this issue.
In the context of this fix, the "Open/Import" section was removed from an inherited report smart tag since there is no generic solution to that issue available in v14.2. The reason is that it isn't possible to modify the base report code when the conflict between the bands of base and inherited reports takes place due to the loading of the layout. In v15.1 the related part of code was refactored and the mentioned option still exists, but the following message will be displayed on an attempt to restore an inherited report from the previously saved layout:
"The open/import operation is not available for an inherited report because of possible conflicts between bands of the source report and bands of the loaded report layout."