IIRC BadBear once said that he handles most reports as "good" even when they are not 100% correct. E.g. if you say "should be in digital goods" but its moved into servies (or similar). It is still a good report as the report made the mods aware of a post in the wrong section and they acted upon it.
A report is marked as
good if it would be appropriate for a moderator to take
any action again the post/thread/user in question that is being reported. What you say in the comments field does not really matter in terms of how it is marked with the exception of the fact that your argument may bring attention to a rule that was broken or other fact that a moderator may otherwise have overlooked.