For us admins & moderators, we occasionally see the comments reported. It's actually hard to decide because:
1. You have to understand the context. To do that, you have to read the entire thread and follow the flow of conversation.
2. The cited reasons the comment was reported was often not accurate, and was only out of an emotional response, or just because they disagree with the person.
3. You have to check each post. Often, people goes into a rampage and finds every single post and comment from other threads (even unrelated ones), in an attempt to permanently ban the person they disagree with.
4. Both parties are doing the exact same thing they are accusing each other of.
5. You need to be as balanced as possible. Otherwise, one camp will accuse you of this and that because you only took action on them but not the other.
6. We are also humans, with our own opinions. It's a challenge to separate our personal stand on things.
7. If we want to make a post and clarify things, we just can't. Or, rather, we avoid it, because it will just be misunderstood, and we'll more likely bring both camps down on us. 😅 Imagine a pacifier or reasonable person intervening in a fight, the people they're trying to stop punches the neutral party together, and forget their own fight.
In gaming, we call it #ChatWar. They intentionally push a person to say nasty things so they can report them. Once the target falls for the trap, they mass report that person. Of course, the other camp is doing the same, and you have mass reports from both camps.
It's a #PITA.