Reporting system is already being frequently exploited, especially at the higher ranks where the same 30-60 people play each other over and over again, only on multiple accounts.
People are literally grouping together on discord and using it as a denial of service attack against people they do not like, for any reason they choose, and Blizzard are either ignorant to the situation or don’t care, despite their code of conducting saying people would be punished for this very reason.