I have had success with using a Data-Driven Subscription and a table containing my subscribers, with the data-driven subscription query looking like this:
SELECT * FROM REPORT_SUBSCRIBERS WHERE EXISTS (SELECT QUERY_FROM_YOUR_REPORT)
In the delivery settings, the recipient is the data column containing my email addresses.
If the inner query returns no rows, then no emails will be sent.
For your purposes, you can take advantage of the "Include Report" and "Comment" delivery settings.
I imagine that a data-driven subscription query like this will work for you:
SELECT '[email protected]; [email protected]' AS RECIPIENTS,
CASE WHEN EXISTS (REPORT_QUERY) THEN 'TRUE' ELSE 'FALSE' END AS INCLUDE_REPORT,
CASE WHEN EXISTS (REPORT_QUERY) THEN 'The report is attached' ELSE 'There was no data in this report' END AS COMMENT
Then use those columns in the appropriate fields when configuring the delivery settings for the subscription.