Alright, we do use common sense when it comes to reports. For example, we wouldn't ban someone if all he would've said is: "you suck", it all depends on the context and the reaction of the other player. Though you should watch out when you're talking to someone, as they might feel like they're being harassed when you're just joking around a bit.
I'm locking this thread, I hope I answered all of your questions. If I didn't, feel free to contact me through pm or on teamspeak. Have a nice day everyone!
QA;TL