Post-MVP: How we include historical data from SWRS in the new Reporting Module so users can see it

Industry users want to be able to see their historical emissions reports in the system. Currently all emissions reports in SWRS (2023 and earlier) can only be viewed in ECCC's system. Prior to sunsetting the BC module of SWRS we need to determine the following:
1. What data should be migrated over to our system from ECCC?
2. What data, if any, should be added to BCIERS for users to view?
3. How will we manage users updated historical reports in our new system once we lose access to SWRS?
4. Do we need to include CIIP data in the new system? (Don't think so but will need to confirm with BA)

Note: This will not be part of MVP so can get pulled in later

No files, tests, or entry points are named. Start by reviewing the four migration and ownership questions with the relevant business analyst, then document the agreed data scope, treatment of updated historical reports after SWRS access ends, and whether CIIP data is included. Done means the post-MVP requirements are decided and recorded.

Written by the indexing model from the issue text.