Vince
I do not believe there is a way to have the query do this in the manner you described. Are you interested in only seeing those persons in the report who have had a manager change?
Have you thought of running the report to gather the data....then run a baseline to display the differences between the two reports? the baseline may allow you to do this if I understand what you're looking to do
We do something like this to produce a daily change report from our ID vault which shows us changes in departmetn, manager, employee status etc etc. Helps with another process we setup for evaluation of user application access