The spreadsheet view of the online gradebook is the "master view." From here, you can view grades by student (the same information you see on the Report by User page). You can also view grades by test (the same information you see on the Report by Item page).
In addition, you can:
View all the students' grades for a given test in a single spreadsheet column, and:
Display subsets of students or of test types
Identify which tests include essay questions that must be manually graded