Two ways to do this: using a raw SQL report (available inside the report builder) or using a data profile.
If using a raw SQL report, use this:
SELECT CASE WHEN ISNULL(SDIM.[CurrentlyAssignedQueueName], '') <> '' THEN SDIM.[CurrentlyAssignedQueueName]
WHEN ISNULL(SDIM.[Owner], '') <> '' THEN SDIM.[Owner]
END AS AssignedTo
**Insert other columns here**
FROM [ImIncidentTicket] SDIM
And put any other data from the Incident table where the **Insert other columns here** note is. That'll get you a very basic report, but you won't have access to parameters like you normally get in the report builder. Things like "Not Completed" or date options and what not.
Doing that, you can still use the above SQL (leave out the other columns bit), but you can still use your normal parameters like any other report.