Pitchers and catchers reported yesterday, though ''reporting" can be as simple as placing a call to the manager or general manager to say, ''I'm within state boundaries." And that, according to general manager Theo Epstein, is where he understood David Wells to be, as of midday. ''I think he's in Florida now," Epstein said. ''I think he'll be here for his physical [this morning]." Wells's agent, Gregg Clifton, has been consistent in saying that Wells will report. The 42-year-old lefty, who still expects to be dealt to a West Coast team this spring, is one of three Boston pitchers yet to show their faces in camp. The others are the only two pitchers the Sox signed to multiyear deals this offseason: Julian Tavarez (two years, $6.7 million) and Bronson Arroyo (three years, $11.25 million).