Rather than attempting to programatically write macros to an xlsm file, why don't you create a template that already contains the macros you want. Then generate your reports from this template.
When a user opens the report (and allows macros to run), then your macro will run and do the manipultations you want (your option A). Your Auto_Open macro could check some suitable condition (e.g. presence of a value in a specific location, perhaps on a VeryHidden sheet so the user can't easily interfere with it) before doing any work, so that it doesn't run when you open an "empty" template.
As for your option B (run the macro before providing the report to the user): this isn't feasible without Excel Automation.