The opponents report shows you performance grouped by head-to-head opponent. This gives you an overview of your aggregate performance against players you play against frequently, like your win %, and your net profit/loss.
The opponent entries report lists every head-to-head contest you have entered. Unlike the opponents report, this is not grouped by any aggregate or cohort. In that way, it is a flat list much like the standard entries report. The difference here is that it is automatically filtered to show only H2H contests, and the columns are more relevant to head-to-head analysis: opponent name, your score, your opponent score and the delta.
See also: What is the difference between the regular entries report and the opponent entries report?
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