An intriguing idea...
I don't think that you can use any extrenals other than a parameter in a command object, and i think that you can ONLY use parameters as created within the command object itself.
I can see how this could allow for some very flexible coding though, and creating dynamic SQL.
In general subreports should be avoided due to decreased performance, perhaps you should post particulars about your Crystal version, the database used, example data and the expected output and get some other ideas of how to approach the requirements.
-k