jrcayal on "send mail or create restricted access user role? experts advice needed"

Hi there, i'm a complete newbie here, it's my first time on anything about Wordpress coding (php, wordpress itself) and i'm developing a plugin for a client that shows a weekly sales report for a store.
The thing is done, queries are coded and results shown in beautiful tables.
Now, the client (site administrator) asks me for one more thing. The store sells products from different producers so, for the sake of easier re-stockig management he wants either one of these features:
(1) the weekly report generates a file (csv, pdf, whatever) that is automatically sent by mail to each producer with his products sold list
(2) create a new role and user accounts for the producers so they can log in and check (and print/download) that same information, so they would only have acces to that specific plugin page.
the question:
what would be easier to do/code?
many thanks in advance!!