I strongly recommend against new window/tab links as core functionality of a web app. Web browsers and web apps communicate based on a set of principles called a REST architecture. REST is mainly an engineering principle, but it affects interaction design as well.
Think, for instance, of the back button in your browser. Think of bookmarks. Think of people e-mailing links to each other. These things only work if your web apps puts persistent documents behind persistent URLs and navigation is (largely) stateless.
I know I'm not answering your question, but there's a reason you haven't seen this function in good web apps: it's a bad idea. The open in new tab/window functionality is in the domain of the user. It's a feature the user uses at her discretion to manage her work. She may decide that a given report is worth holding on to while she browser on. This doesn't hold for all reports, it holds for specific reports that she finds important. If you start meddling with that, you will annoy people.
You should redesign your app. If you really need tabs that you control, put them inside the browser tab. That's your domain. It's a space you can control. If you open in a new window, you have no idea where it'll end up and what the user is going to do to that window, or if she's even going to see it.