Role and User Access Control

I eventually want to hunt for someone to do development on this idea, but first I'd like to find out how it can be designed to be of greatest benefit to the community.

I want to be able to manage access to a node, with CCK fields. The node should be viewable by both a role and at least a single (ideally multiple) user(s) not in the role.

Some background, I need to send a report from a department to a single user. This needs to be replicated approximately 100 times to as many different users at the end of each month. Spouses in the system should be able to also see the report if they have a separate account. I envision using Views to provide an archive view for the user, some API magic to automate the creation of the reports. Everyone in the department needs to have access to the report so that they can handle support queries.

Are there other potential use cases that could be integrated into development of such a module? I've thought that this seems very much like a private message style module to me. Should it be an enhancement of one of the PM modules or a separate module in the access control family?