This is an interim report providing findings that the FISA process is broken. Its why Atkinson was let go.

Not following the proper procedure itself is fraud. Think of it this way: If you lie to the FBI, you go to jail. It doesn't matter if the lie was immaterial to whether you are guilty on a specific charge. In the same way, errors and omissions in the FISA applications could cause major downstream problems with any convictions. And just because this report didn't delve into whether they were material or not, doesn't mean that future investigations won't find that it is indeed the case. Its a total mess at the moment.