How can a user add the "Has Breached" column onto the incident table for reporting?

This cannot be accomplished via the standard incident table view. However, the user can accomplish this through the use of Database Views.

As per the above, this type of robust reporting can be accomplished through the use of Database Views.

Here is the documentation for them: https://docs.servicenow.com/csh?topicname=c_DatabaseViews.html&version=latest

Database views join tables for reporting purposes. For example, the customer can create a database view to join the incident table to the task_sla table. 

In fact, this joined table already exists in the customer's instance.

To navigate to it, do the following:

In the left navigator, type in "Database views" and click into System Definition > Database Views. This will bring the customer to all the database views that already exist in their system.

Please note that "incident_sla" already exists (this is a joining of the incident table to the task_sla table).

To get to that table directly, in the left navigator type "incident_sla.list" and hit enter.

From this table view, the customer can add the "Has Breached" column.