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.
No, you can get bad report for comments, too. I have a bad report for commenting a thread to "Trashcan" which should be in "Archival" board.