not even true, they even say that in the ToS that they dont accept reports, they will look into it yes but the only thing that bans is VAC
or do you really think in what you believe.
what about if i tell 200 people to report you, we dont even need having any reason at all to get you marked. i know right, makes no sense!
https://support.steampowered.com/kb_...1010-TOKN-8461
How do I report a suspected cheater in a VAC secure game?
While it is not necessary to report cheaters playing on VAC-Secured servers - the VAC system will detect and ban these individuals - players who are suspected of cheating may be reported via the Steam Community.
Note:
VAC does not ban based on reports. Such data is only used for tracking and statistics purposes.