An official report on a bout of graduate work for which one receives a degree, published by the university. Never mind that some fields make a big deal about the difference between dissertations and theses. From the bibliographic perspective, they are both of the same family.
(Subclass-Partition Document (Setof Book Periodical-Publication Proceedings Thesis Technical-Report Miscellaneous-Publication)) (=> (Thesis.University $X $Y) (Thesis $X)) (Inherited-Facet-Value Slot-Value-Type Thesis-Reference Ref.Document Thesis) (=> (Thesis-Reference ?Ref) (And (Value-Type ?Ref Ref.Document Thesis) (Value-Cardinality ?Ref Ref.Publisher 1) (Same-Values ?Ref Ref.Publisher (Compose Organization.Name Thesis.University))))
If it is cited as a TR, it is a TR.
One can imagine adding a cross-reference field to references that points to associated documents or other references.