Since smurfs are running wild in this game and I dont have a problem with them as long as they play on their own rank or in quickplay I do have a problem with them in competitive. They either play for themselfs or (even worse) play with friends to carry them.
Now I’ve carefully read the report options and figured smurfing does fall under the category “cheating”. It states cheating is any action performed that grants an unfair advantage. Smurfing definetly counts as unfair advantage.