Transfers into reports options

Nowadays there are two options for transfers between accounts
- include into reports
- not to include into reports
And for accounts there is an option to include it to total or not to include. Accounts with this option set to No are also excluded from reports (according to my observation).
In my opinion transfers between accounts should be included/excluded from reports according to the above mentioned account's setting.

Options for transfers between accounts should be
- include into reports (it means include even transfers between tracked accounts)
- include only transfers between tracked and untracked accounts
- not to include into reports
In fact the third option is quite bad and could be omitted. Transfers between tracked (with option to include it to total) and untracked accounts are important and shouldn't be excluded.