Would you say they were rather subjective, and could pass as good or bad depending on the user reviewing it? Like, some posts are so obviously spam, there would be universal agreement. However, when you get to the borderline cases as I like to call them, that's when reports usually go unhandled. They've definitely been seen, I'm quite confident of that.
Judging user posts is a bit subjective indeed, and I think moderators will have their own interpretation of handling reports. In the gray area the report is most likely not handled because the ongoing discussion can still be considered constructive if the user really understands the discussion.
I agree that the moderators have seen my report, and that's why they don't handle it. I've asked you in the previous PM about this case, so that makes me quite understand how things happen there.