A controller telling aircraft that ATC are filing a report is a slightly different matter and requires some thought, especially if, at first pass, it seems that the flight crew made an error that seems to be a contributory factor.

If there was a runway incursion for example, you might not want to talk about it just before you clear that particular aircraft for take off. At that point we all want the crew's attention on flying the aeroplane rather than mulling over what happened. You might pass a message through company once the aircraft is en-route for the crew to be aware that ATC are filing a report on the occurrence, perhaps prompting them to record their own thoughts.