Should such posts be reported too, even when not listed yet?
This is enough to make things clear about such account trades:
selling hacked accounts, accounts requiring KYC info, accounts created using stolen identities, accounts which cannot be legally traded, etc.
So yes, we should report such posts even if they are not listed because someone wouldn't buy a non-KYCed exchange account since it is useless, and someone selling a KYCed account is going against the rules because either the accounts being sold are hacked or are created using stolen identities and such accounts can't be legally traded.