Using hyperref makes enumerate in tables not aligned

To get PDF links working, hyperref needs to insert the link targets, which are implemented in TeX as "whatsits". These whatsits are not invisible to TeX's treatment of boxes. The enumerate environment gets a whatsit at the top of the first item. Now, the top alignment of the minipage refers to this whatsit instead of the base line of the first line.

Workaround: If this enumerate do not need "hyper" features, then they can be turned off temporarily via environment NoHyper:

\documentclass[11pt]{report}  
\usepackage{hyperref}
\begin{document}
Some text
\begin{minipage}[t]{10cm}
  \begin{NoHyper}% <<<<<< HERE
    \begin{enumerate}
    \item Some text
    \end{enumerate}%
  \end{NoHyper}%   <<<<<< HERE
\end{minipage}
\end{document}