What would you report about this

Or would you report anything have not ran across this in a few months but this home had two units connected just alike???

Overall installation appears to be lacking workmanship.
Looks like your disconnect switch is not securely mounted to the wall, your rusted conduit is also not secured to the wall. The disconnect switch is too low and no drip loop in the weather proof flex between a/c unit and the disconnect. Enough issues to warrant having an electrical contractor evaluate and repair.
The liquid line is generally secured to the suction line for support and matches the electrical for poor workmanship. The liquid line appears to be smaller than manufacturer’s specs as evidenced by the crimped liquid line connection at the service valve. Suction line filters are supposed to be a temporary measure for clean up purposes but if no pressure drop is measured across the filter drier then I wouldn’t worry about it. I would have to pass those issues onto an HVAC guy since we would not be measuring pressures or verifying pipe sizes. Judging by the appearance of what I can see I would suspect an older a/c unit probably reaching an age that is worth while replacing in which case all these issues can be dealt with at once.
These issues can be of benefit to you If you are considering buying this home as you could take advantage of the numerous dealer rebates and government grant incentives to upgrade your heating/cooling systems to a more comfortable and energy efficient level.