That's outright spamming and the reported posts should definitely be deleted by the mods. From what i can understand out of my reporting experience, unhandled reports basically imply that the mod had not yet looked into them. Maybe we can wait for a few hours/days to see if the posts get deleted or the reports get marked as bad.
Unhandled reports basically just mean there has no action been taken. If a report has been sat there for a few days, and its still unhandled its likely that a moderator couldn't decide whether the report was correct or incorrect. They are then considered as "soft" bad reports, but don't impact your percentage. There can be a variety of reasons why the report hasn't been dealt with, but usually because the staff members are unsure what to do.