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Are these sentences the same (same???) ?
Sir, I am regret to report but he won't do it.
Sir, I am regret to report but he will not do it.
Well, won't is a contraction of will not, so it that sense they mean the same thing, but both sentences still share some other grammatical problems. I would rewrite it as:
Sir, I regret to report that he will not/won't do it.
Thank you. That was very helpful. I also got your point.
I regret writing those exact sentences to pose a question.