This is a very old question but I came here due to the same issue, so I am leaving this here to help any others.
I was trying to optimize the query because it was taking over 5 minutes to query the DB due to the amount of data. My query was similar to the accepted answer's query. Pablo's comment pushed me in the right direction and my 5 minute query became 0.016 seconds. So to help any others that are having very long query times try using an uncorrelated subquery.
The example for the OP would be:
SELECT
a.report_id,
a.computer_id,
a.date_entered
FROM reports AS a
JOIN (
SELECT report_id, computer_id, MAX(date_entered) as max_date_entered
FROM reports
GROUP BY report_id, computer_id
) as b
WHERE a.report_id = b.report_id
AND a.computer_id = b.computer_id
AND a.date_entered = b.max_date_entered
Thank you Pablo for the comment. You saved me big time!