can someone provide a usecase where we use process backed record
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Yes, as best practice is to archive/delete your process instances on a short schedule, and process backed records only work on processes still in memory (not archived), there are not many use cases for this anymore. I don't have any.
The only time I use process reports is in a few situations where I need to check a process variable contents of a running process, which does not occur often since we can persist to the DB and check there.
thank you