FTR, if anyone willingly wastes admin time by tit-for-tat reporting, there WILL be consequences. As it was with the old system, even MORE so with the new system, you report for GENUINE offences. Whatever WASTED time someone costs the admins, I'll make bloody sure it costs the time-waster in licence points and/or CTRA track time.
If you have something to report, report it. If you're not absolutely sure, then STORE your report, download and look at the replay yourself in MYCTRA. We've made it REALLY easy to do this stuff. If it's for anything other than a breach of CTRA rules or sub-standard driving or in-server behaviour, then there's nothing to report. If you can't decide immediately, you can store the report until you do.