Cognos: How to replace an existing report without breaking links?
Below IBM document explains behavior of copy/move or overwriting impact of objects:-
https://www.ibm.com/support/knowledgecenter/en/SSEP7J_11.0.0/com.ibm.swg.ba.cognos.wig_cr.doc/c_gtstd_copy_move_items.html
If you copy and overwrite an existing report, the copied report ID and links replace those of the existing report. In this case, you might need to update links, such as links to job schedules.
If you move and overwrite an existing report, the existing report ID and links are maintained. In this case, references to the moved entry are broken.
However, this doesn't work in all cases and we see drill through links broken in some cases.
Best approach in such case is to use cognos deploy method where you update reports in separate folder in same environment and import it to destination location. You can create single export and import tasks to use for all such updates.