It very much is not, but you have been told that before. There is an automated squelch for spam if someone gets enough reports, but any actual account actions are determined by a GM.
You had this all explained to you before in your other threads and posts about multiboxers. You make a lot of incorrect assumptions about Blizzard and the systems/people that handles account actions.
They have the tools. The report attaches the logs to the file. They are right there for a GM to review and apply an account penalty. No penalty is currently applied without a GM doing it. A Silence or Suspension is handled by a human.
Might as well remind you of your last visit. Blue Post related to your issues with reporting and multiboxers. 