Why do some report tasks have a .NET Configuration File?

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During discussion today the question came up "Why do some Sage 500 report tasks have a .NET Configuration file and others do not?"   Since the report task is still written in VB 6 and there seems to be a necessity to interact with .NET because of the configuration file, why not write the task using .NET to begin with instead of having it as a hybrid?   Why is it some report tasks  have a configuration file and not others?  Does this impact developing new report tasks using the SDK and the Report Wizard?