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A person can get squelched if reported enough in a short enough time period. That was put in place over a decade ago to fight gold seller spam.
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The report system only accepts 1 report per account. Switching alts to report again won’t register another report. You literally can’t report someone hundreds of times.
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Abusing the report system gets an account penalized. Asmongold tried it and had his chat report him for something innocuous. He got squelched - but then got suspended for encouraging abuse of the reporting system.
It only takes a report or two for action to be taken, despite the myth that it is “mass reporting”.
Example from the other day where I blue had to correct that. Turns out the person had hardly any reports, but the ones there were had infractions in them.