They will be counted if you nuke a user someone has reported a post of. For instance, if a spambot appears and makes a spam post, someone will report that post. If a mod sees that report and straight up nukes that account (I believe) that will auto handle the report and credit them with the action. If I just nuked someone without a report it might count somehow in the payment algorithm but it probably wouldn't be counted in the report stats. Theymos could probably scrape the nuke stats but he doesn't post them anywhere.
IIRC, BadBear had posted that if you report a post as being an excessive bump, and that post gets deleted (by the OP), your report will also get deleted (or presumably in a prominent status of "unhandled").
The above may does not exactly match a newbie having a post reported who is nuked. Assuming theymos is not going to comment on the affect of nuking a user on any reports against that user, someone could report a single post made by a newbie, a mod could nuke said newbie, and the user could see what happens to their report stats.