Here's the use-case:

I'm working on Task 1, and encounter an unusual problem.
I want my clock report to show some detail about why Task 1
took more time than usual.

I don't want to create a sub-heading and clock into it then
adjust the clock, etc. I just want to store a note or create a
heading with an inactive timestamp, and have the note appear
in the clock report.

Example:

----------------------
* Task 1

:LOGBOOK:
CLOCK: [2010-03-01 Mon 10:35]--[2010-03-01 Mon 11:40] => 1:05
:END:

** Encountered unusual problem
[2010-03-01 Mon 10:45]
---------------------

I'd like the clock report to look like this:

Clock summary at [2010-03-03 Wed 14:15]

| L | Headline     | Time   |
|---+--------------+--------|
|   | *Total time* | *1:05* |
|---+--------------+--------|
| 1 | Task 1       | 1:05   |
|    | Encountered unusual problem | |

I've tried the C-2 C-c C-c approach, where I create a remember
note, then refile it under the currently clocking task. The problem with
that approach is that the note won't show up in the clock report unless
it has time > 1 min.

Thanks for the consideration,

--Nate