Why would you implement a reporting system to the game that has no saved demos? Game logs? - great, but I really doubt you can trace every cheat signature or whatever there is to be sure. In any shooter games, visual check was, is, and always will be the best way to confirm if the person is cheating or not. 

Another major point is, being in a battle, it's really hard to tell if you've been killed by a cheater or just a good player(or whale). Moreover, experienced players are more likely to skip reporting because, as I already mentioned, you can't really tell what killed you, whereas new gamers and some rage players, who have less understanding of the game, would abuse the report button nearly every time they are killed. 

TLDR Report button is useless right now