If this were true then no one would ever report players on PvE servers.
If you get reported for breaking the rules that’s on you, not on the reporter. If you are trash talking someone in a way that is against the rules then you are the one doing something wrong, and even players who aren’t offended should report you, because using slurs and other discriminatory language is making the game toxic and less enjoyable for everyone.
Then you go on to complain about how other players are cheaters, which doesn’t line up with your earlier statement of people reporting because they can’t beat you on pvp.
If there are cheaters who get banned people are reporting them, so obviously “most people” aren’t actually only abusing the report system