EXCLUSIVE

Amber Heard is not going through with her promise to belatedly file a police report ... because she says she still loves Johnny Depp and "doesn't want to bury him" ... so say sources connected with Amber.

As we reported, Amber's lawyer, Samantha Spector, vowed Tuesday Amber would file a police report because she was being trashed in the media, thanks to Johnny and his team.

We're told Amber has now had a change of heart, saying she believes a police report would trigger an arrest and prosecution, and she doesn't want to set the wheels in motion for People vs. Depp.

Sources connected with Johnny scoff at Amber's sympathy, saying she timed the allegations to hurt his new movie, "Alice Through the Looking Glass," which tanked.