Just kidding. I don't know if that user is a newbie. If they are newbie, probably they did not understand the purpose of the report to moderator button. But if they are some kind of established member or they have been around for some time, then probably they thought this is the quick way to get attention from the moderators as they handle the reports.
A member rank account, I'm sure he knew what he was doing, stopped after I created a merit thread on the local board and finally disappeared.
That just means the cheater will use multiple accounts. Imagine that: cheaters reporting and cleaning spam to get paid

Cheaters will create Alts to spam, use main account to report same posts- it would be abused somehow.