1. When departing YBAS it is not uncommon to be instructed to "contact ML CEN passing 5000ft" with the Take-Off clearance. In such a scenario does the tower controller still require a Departure Report (assume non-radar) and if not, why does the procedural unit (in this case ML CEN) require a different departure report?
having never worked in a D tower, I'd guess that they are expecting a departure report, to confirm your tracking more than anything... But I wouldn't expect it to be a critical bit of info, most of the time the 'departure report would correspond closely to wheels up or wheels up + X for a departure going the other way... the call out of 5000ft is just to save time and give you the correct freq advice.
Why is the tracking information with reference to the navigation aid/SID not needed by Centre? (Refer AIP AIP GEN 3.4 - 5.14.8 Section 3)
the D TWR controller is responsible for getting you on the track as arranged with the centre controller when you taxi; ie when they tell them you're on the way. Reports to centre about departure is due to lack of system integration (I suspect); TAAATS doesn't include the D TWRs, so unless you are in radar straight after departure, like in LT, then TAAATS doesn't know when you depart. Once upon a time the D TWR used to co-ordinate the "departure calls" perhaps this has changed.
2. My operator recently published something that said "HEAVY/SUPER" must be added to all initial transmissions to SMC, TWR and APP/DEP. I beleive that is not an unreasonable interpreatation of AIP. I can understand the need for most, but why SMC on Taxi/pushback and why TWR on arrival. Doesn't somebody else do the wake turbulence separation?
TWR controllers are responsible for ensuring that the WTS applied by APP is not infringed so inbound it's needed, similarly the SMC will use this information to develop the 'departure plan' ie put traffic at the optimum intersection for departure to minimise delays. That might not be the "heavy of super heavy going to an intersection, but the mix that may follow the heavy/super H departure.