Nos is doing it right. It's very important, especially for illegal content, for reports to not be associated with users, because this can be considered "advertising" the objectionable content. Even for regular reports like harassment, you don't really want to indelibly associate your account with something you want to distance yourself from. Laundering these reports through a different pubkey whose job it is to deal with those complexities is a great approach.
Even worse, last week someone let me know that there is a client out there that is publishing reports using kind 7 with a "⚠" emoji instead of 1984! This meant that all manner of gross stuff ended up on their "likes" tab on Coracle. I fixed the filter that checks kind 7 content, but this behavior is still extremely bad. If anyone knows which client is sending these reports, please let the author know to update their reporting code.
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