Ahh, good point, though the RGL sample files are different than the reports that one would find in File > Reports. The reports for those are using .fmt files located in C:\MentorGraphics\<version>PADS\SDD_HOME\Settings.
The difference between the Part Lis.bas and Part List 1.bas is the 'Print #outFile' line in the Part List.bas file which creates an extra space between lines of data in the report.