If a price set is changed in terms of prices etc will that affect reports for past events that used that same price set?
If it did do that we would have a huge list of price sets just to maintain reporting!
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Almost certainly no, but it might depend on the report you're looking at. Specifically, financial transaction data is stored with the full amounts, not just a reference to the price set, so you can't change a contribution by changing the priceset it came from.
In other words, it's safe to update a priceset from one year to the next for an annual event, for example.