The relay is accountable in this case, if i broadcast a note that censors a legitimate user there could be a public investigation and people would no longer trust my ip ban lists. Still tied to trust and reputation.
Discussion
if a legit user and a spammer uses the same vpn, the legit user will be banned in more places than 1 relay
VPN users should probably not be using public relays, vpns will likely banned eventually due to spammers