Why is the mod going to believe someone who registered on the forum a few days ago and his first and only post on the forum is "alt accounts post"? It took a genuine newbie some time before playing forum cop. I guaranteed you that the OP's main account was busted and that he is currently simply witch hunting.
While you might be right right about OP being butthurt that he got busted, I don't think that there should be any difference whether Newbie or Legendary account reported someone, as long proper evidence is provided (for example, use of the same address). Mods should focus on the evidence and not who reported it.