Reports are used for statistical analysis and probably as indicators for priority.
Consider yourself sitting at your desk on your first day on the VAC team. There are two Steam profiles in your inbox to handle. You have to review and analyze the reports VAC has been sending about these two and the suspected cheats that it’s been detecting and reporting back to Valve. Note that I said VAC reports and not cheater reports.
Without knowing anything at all about these two players or even what games VAC detected them doing weird things in, which do you think is probably going to be the easier case to solve?
The guy with 3 suspicious VAC detections, or
The guy with 3 suspicious VAC detections and 27 community reports of cheating with “aimbot” and “wallhack” in every report?
Both may be cheaters, but one has made a much bigger stink of things while doing it.
But as you can see, the process starts with VAC already holding up weird pieces of code going “What the fuck is this, is this a hack? Are you cheating? I’m telling Gabe!”