Many years ago we had a somewhat strange "sister" in a Congregation about 20 miles away, who refused to report time, she said " It is between me and Jehovah". She did go out on the knock-knocks, just refused to report how much time.
I presume she was prevailed upon to Report eventually, but I would have loved to have heard the conversations as Elders tried to justify why she had to. She was stroppy enough to counter all there reasons I would have thought.
Today's 'phoning around means there is even more control, but how can the Elders know how much time you have really spent ? Field Service Reports from most JW's back in my day were really great Works of Fiction, today's must be even more fanciful.
I do wonder whether all this is adding to the cognitive dissonance which must be felt by JW's to a greater degree these days than it did me all those years ago.
As Blues said above, they must be aware it is a waste of their time.