Quoting myself from elsewhere:

Some people have been telling me that, if it was repeated reports, that would be one thing, and the fact that it was a single report means I overreacted. That’s fair, I guess, but my argument is that there are repeated reports of this type, and there’s no particular guarantee that any account that pops into existence and then instantly starts filing more of them isn’t part of it. I tried to give the benefit of the doubt by talking to the person, and they rejected my attempt, so by default they fall into part of that pattern. Whether or not it is justified to put them there (since it’s impossible to tell one way or another). I don’t think that on a network that’s inherently anonymous, we need to extend indefinite courtesy to every new account that “they must be new, they get extra leeway until it’s ironclad that they’re causing problems on purpose and not going to stop.”

“Reports of this type” being, reports about comments that we both acknowledge are totally innocuous, because of who it is that posted them.

I feel comfortable defining “doubling down on their right to report anything one particular user ever posts, wasting everyone’s moderation time and harassing the user in question” as “never-gonna-get-better assholery.” It’s not beyond the pale, but I also don’t feel obligated to put up with it. IDK where people got the idea that any random person who makes a new account deserves abundant good faith and due process even while doing their best to demonstrate they don’t deserve it.