Yes, both databases are on the same server in production. The linked server object only supports one direction: Database A can query B, but Database B can't query A. Yes, the linked server name has to be the first name in a four part reference and the query runs fine without using the linked server alias, so it affects performance but the sys admin advises this as best practice in the event the databases are separated.

Let's assume, that Server A continues to the host the database which I have designated as the anchor for the report query. In this case, the report will still run because all one has to do is update the linked server object with new server name for database B.

Please advise if any white paper on true enterprise best practices for extensibility of environments with minimal reworking of dependent objects: sprocs, queries in SSRS reports, SSIS ETL packages, etc.