I think it's pretty retarded.
There's a huge difference in flaming.
You could say ''fuck it, I died for the third time in a row, stupid fucking game.'' (Obvious rage is obvious, guy is mad, needs to express it, let him?) - 90% of the time you'll still get reported. Yet, I think it's a little too retarded to report somebody for that.
Or you could say'' fuck you, you fucking ******. Go grab a white cock cause it's a lot better than your 1 incher''. (Racism/not funny anymore?) - 90% of the time you'll get reported, but in my opinion, I think you deserved it.