When I rang to make my first haircut after it was allowed, I asked what precautions they were taking. TBH ~ hey, I'm British! ~ I was a bit round the hedges with it, "I suppose you're having to cut back on the numbers of appointments to allow for distancing and so on", and she told me all they were doing. As time and other people's levels of stupidity have gone on, I'd just ask outright now.
She had:
A free-standing, automatic gel dispenser
Only one customer per room ~ she has a back, washing room and also a side room that was a slightly abandoned nail bar. A customer who arrived early was told to wait in there until I'd gone.
She definitely had a visor, I can't remember about a mask
Card only
No drinks/magazines
All customers wore masks
We were asked if we were well as we went in.
I definitely felt very safe.
OP ~ in your case, I'd ring to make an appointment and ask outright what her safety arrangements are. I'm not remotely doubting your friend but if you thought it right to report her, I'd feel more comfortable reporting something of which I had first hand knowledge.
If she gives you the same "it's not compulsory" answer, I'd tell her you won't make the appointment.
Reporting someone is a really big deal ~ but so is transmitting Covid-19. If you report her, someone will investigate, they won't just blanket close or fine her. If she's in the right, no further action. If she's in the wrong, you could be protecting a vulnerable client or a client's vulnerable relation from a really horrendous illness.